Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-382-1
Transfer, payment or delivery of property without the consent
of the commissioner
Where a transfer is subject to succession tax under section 12-340(a) or (b) of the Connecticut General Statutes, the commissioner's consent is not required for the transfer, payment or delivery of any property of a resident or a nonresident decedent where:
# (a)
The transfer, payment or delivery is to an exempt beneficiary;
# (b)
A Connecticut probate court has issued a decree appointing a fiduciary, as evidenced by Form PC-450, Fiduciary's Probate Certificate, with the probate court seal affixed to it, to grant administration to a fiduciary; or
# (c)
The transferor is a bank; trust company, savings bank, savings and loan association or credit union that pays moneys deposited in a joint account to the survivor or in a trust account to the beneficiary.
Amendment history
April 28, 2000
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-313-15a · Receipt and distribution of sample packages of cigarettes
- 12-313-16a · Delivery by distributors to agents
- 12-313-17a · Schedule required under 2000 Conn. Pub. Acts 208
- 12-313-18a · Definitions
- 12-314a-1 · Authorized distribution of sample packages of cigarettes
- 12-330n-1 · Records
- 12-330n-2 · Schedule required under 2000 Conn. Pub. Acts 208
- 12-341b-1 · Value of taxable reversionary interest
- 12-349-1 · Payments under retirement or pension plan, trust or contract
- 12-359-1 · Summary of insurance or annuity contract to be filed in…
- 12-364-1 · Release of succession tax liens by probate court; real…
- 12-366-1 · Release of succession tax liens by probate court; real…
- 12-382-1 · Transfer, payment or delivery of property without the consent
- 12-398-1 · Release of estate tax liens by probate court
- 12-405c-1 · Repealed, April 6, 2000
- 12-405l-3 · Repealed, December 19, 1984
- 12-407(2)(i)(AA)-1 · Swimming pool cleaning and maintenance services
- 12-407(2)(i)(BB)-1 · Services to other than industrial, commercial or
- 12-407(2)(i)(DD)-1 · Repair or maintenance services to tangible personal
- 12-407(2)(i)(F)-1 · Photographic studio services
- 12-407(2)(i)(I)-1 · Services to industrial, commercial or…
- 12-407(2)(i)(J)-1 · Business analysis, business management, business
- 12-407(2)(i)(M)-1 · Repair services to motor vehicles
- 12-407(2)(i)(N)-1 · Motor vehicle parking services
- 12-407(2)(i)(O)-1 · Radio and television repair services