Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-358
Reports by clerks of probate courts. Certified copies of wills and papers
(1949 Rev., S. 2039; 1971, P.A. 863, S. 4; 1972, P.A. 265, S. 2; P.A. 77-614, S. 139, 610; June 18 Sp. Sess. P.A. 97-3, S. 1, 8.)
History: 1971 act required probate court clerks to supply commissioner with certified copies of papers pertaining to decedent's estate upon written request; 1972 act required clerks to furnish monthly, without charge, certified copies of all wills admitted to probate, effective May 18, 1972, but retroactive to January 1, 1972, and applicable to estates of persons dying on or after that date (all estates of persons dying before January 1, 1972, are subject to succession tax laws applicable before that date and continued in force for that purpose); P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; June 18 Sp. Sess. P.A. 97-3 changed report requirement from monthly to when the return provided for in Sec. 12-359 for the estate to which the will pertains is forwarded, effective January 1, 1998.
Source: view the official text
In this chapter (40 sections)
- 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…
- 12-376d · Tax credit for the value of a work of art accepted by the…