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Payment of Taxes | Midpage
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Connecticut General Statutes
Title 12
Chapter 216
Part IV
Payment of Taxes
12-375
Tax due at death.
12-376
Payment. Interest. Extensions.
12-376a
Waiver of interest on tax on certain transfers.
12-376b
Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate.
12-376c
Extension of time for payment when estate consists primarily of works of art of the decedent.
12-376d
Tax credit for the value of a work of art accepted by the state from the estate of a deceased artist whose net taxable estate is subject to tax under this chapter.
12-377
Temporary payments.
12-378
Opinion of no tax due by probate court. Receipts and certificates.
12-379
Computation and payment by fiduciary.
12-380
Commissioner may compromise tax.