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Connecticut General Statutes
Title 12
Chapter 217
Conn. Gen. Stat. ch. 217
Estate Tax
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12-391
Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund.
12-392
Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate.
12-393
Credit against tax on future interests.
12-394
Assessment; after-discovered assets; notice; appeal.
Repealed
12-395
Appeal of determination of domicile.
12-395a
Written agreements of compromise by the commissioner.
12-396
Purpose of chapter; construction.
Repealed
12-397
Reimbursement of others than legal representatives.
12-398
Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.
12-399
When chapter void. Changes in federal credit.
Repealed