Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-375
Tax due at death
Official textcga.ct.gov
The tax imposed by this chapter shall be due at the death of the transferor.
(1949 Rev., S. 2051.)
Amount of tax not affected by decrease in value of estate between date of death and date of distribution. 126 C. 144. Cited. 136 C. 141.
Source: view the official text
In this chapter (40 sections)
- 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…
- 12-377 · Temporary payments
- 12-378 · Opinion of no tax due by probate court. Receipts and…
- 12-379 · Computation and payment by fiduciary
- 12-380 · Commissioner may compromise tax
- 12-381 · Enforcement against personal property
- 12-382 · Transfers prohibited prior to commissioner's written consent.…
- 12-383 · Penalty for false return or affidavit
- 12-384 · Liability of representatives of estates and transferees
- 12-385 · Enforcement by sale of property
- 12-386 · Legacy charged on real property
- 12-387 · Abatement
- 12-387a · Out-of-state action to collect succession tax; local tax
- 12-387b · Reciprocity
- 12-387c · “Tax” to include interest and penalties