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Rates. Exemptions. Deductions | Midpage
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Connecticut General Statutes
Title 12
Chapter 216
Part II
Rates. Exemptions. Deductions
12-344
Rates.
12-344a
Additional amount added to tax.
12-344b
Applicable rates.
12-345
Revocable trusts.
12-345b
Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions.
12-345c
Taxable transfer made, when.
12-345d
Lapse of power.
12-345e
Tax liability for transfer of property subject to general power of appointment.
12-345f
Power created on or before October 21, 1942.
12-346
Transfers to executors and trustees in lieu of commissions.
12-347
Exemptions.
12-348
Declaration by officer of corporation or other entity claiming exemption.
12-349
Gross taxable estate.
12-349a
Effective date.
12-350
Net estate of resident transferors; deductions.
12-351
Administration expenses not deductible.
12-352
Net estate of nonresident transferor; deductions.
12-353
Life estates; annuities.
12-354
Estate which may be divested.
12-355
Compounding of tax. Contingent remainders.
12-356
Determination of value of contingent interest by Insurance Commissioner.