Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-357
Supervision by commissioner
Official textcga.ct.gov
The commissioner shall have full supervision of the enforcement of this chapter and may call upon the other administrative departments of the state government for such information and assistance as he may deem necessary to the performance of his duties. He may compel the attendance of witnesses and the production of evidence by subpoena, administer oaths and take testimony in relation to any matter under this chapter. Witnesses shall receive the same fees as are paid to witnesses subpoenaed to attend in courts of record.
(1949 Rev., S. 2037.)
See Sec. 52-260 re witness fees.
Source: view the official text
In this chapter (40 sections)
- 12-344b · Applicable rates
- 12-345 · Revocable trusts
- 12-345a · Taxation of property transferred by exercise or nonexercise…
- 12-345b · Taxation of property transferred by exercise or nonexercise…
- 12-345c · Taxable transfer made, when
- 12-345d · Lapse of power
- 12-345e · Tax liability for transfer of property subject to general…
- 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…
- 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…
- 12-357 · Supervision by commissioner
- 12-358 · Reports by clerks of probate courts. Certified copies of wills…
- 12-359 · Reports of representatives of transferors
- 12-363 · Jointly-owned real property; certificate of tax payment
- 12-364 · Certificate of release of lien. Regulations
- 12-365 · Administration on taxable transfer
- 12-366 · Lien for taxes. Regulations
- 12-367 · Computation and assessment of tax; objections thereto. Refund…
- 12-368 · Waiver of hearing on computation of tax
- 12-369 · Action for quieting title to property
- 12-370 · Forms. Reciprocal exchange of information
- 12-371 · Estates of nonresident decedents; cooperation with other states
- 12-372 · Authority to compromise or arbitrate dispute as to decedent's…
- 12-373 · Agreement of compromise to fix amount of tax
- 12-374 · Determination of domicile by arbitration
- 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…
- 12-376c · Extension of time for payment when estate consists primarily…