Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-377

Temporary payments

Official textcga.ct.gov
Temporary payments of taxes may be made at any time after the due date and before the tax is determined. The temporary payment of an amount satisfactory to the commissioner shall stop the running of the interest as provided in section 12-376.

(1949 Rev., S. 2053.)

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In this chapter (40 sections)
  1. 12-355 · Compounding of tax. Contingent remainders
  2. 12-356 · Determination of value of contingent interest by Insurance…
  3. 12-357 · Supervision by commissioner
  4. 12-358 · Reports by clerks of probate courts. Certified copies of wills…
  5. 12-359 · Reports of representatives of transferors
  6. 12-363 · Jointly-owned real property; certificate of tax payment
  7. 12-364 · Certificate of release of lien. Regulations
  8. 12-365 · Administration on taxable transfer
  9. 12-366 · Lien for taxes. Regulations
  10. 12-367 · Computation and assessment of tax; objections thereto. Refund…
  11. 12-368 · Waiver of hearing on computation of tax
  12. 12-369 · Action for quieting title to property
  13. 12-370 · Forms. Reciprocal exchange of information
  14. 12-371 · Estates of nonresident decedents; cooperation with other states
  15. 12-372 · Authority to compromise or arbitrate dispute as to decedent's…
  16. 12-373 · Agreement of compromise to fix amount of tax
  17. 12-374 · Determination of domicile by arbitration
  18. 12-375 · Tax due at death
  19. 12-376 · Payment. Interest. Extensions
  20. 12-376a · Waiver of interest on tax on certain transfers
  21. 12-376b · Optional payment in installments up to ten years when…
  22. 12-376c · Extension of time for payment when estate consists primarily…
  23. 12-376d · Tax credit for the value of a work of art accepted by the…
  24. 12-377 · Temporary payments
  25. 12-378 · Opinion of no tax due by probate court. Receipts and…
  26. 12-379 · Computation and payment by fiduciary
  27. 12-380 · Commissioner may compromise tax
  28. 12-381 · Enforcement against personal property
  29. 12-382 · Transfers prohibited prior to commissioner's written consent.…
  30. 12-383 · Penalty for false return or affidavit
  31. 12-384 · Liability of representatives of estates and transferees
  32. 12-385 · Enforcement by sale of property
  33. 12-386 · Legacy charged on real property
  34. 12-387 · Abatement
  35. 12-387a · Out-of-state action to collect succession tax; local tax
  36. 12-387b · Reciprocity
  37. 12-387c · “Tax” to include interest and penalties
  38. 12-388 · Certain refunds to estates subject to additional succession tax
  39. 12-389 · Appointment of attorneys to represent the Commissioner of…
  40. 12-390 · Applicability of this chapter. Continuance in force of former…
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