Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-393
Credit against tax on future interests
Official textcga.ct.gov
If, after the payment of the tax under the provisions of this chapter, there becomes payable a tax under the provisions of the succession tax law in force at the date of the decedent's death upon any future interest in any property owned by such decedent or subject to such tax as a part of or in connection with his estate, the tax paid under the provisions of this chapter shall be credited against such succession tax, but the amount so credited shall not in any event exceed the amount of the tax on such future interest.
(1949 Rev., S. 2067.)
Source: view the official text
In this chapter (10 sections)
- 12-391 · Transfer of resident and nonresident estates. Definitions.…
- 12-392 · Payment of tax. Penalties for late filing. Extension of time.…
- 12-393 · Credit against tax on future interests
- 12-394 · Assessment; after-discovered assets; notice; appeal
- 12-395 · Appeal of determination of domicile
- 12-395a · Written agreements of compromise by the commissioner
- 12-396 · Purpose of chapter; construction
- 12-397 · Reimbursement of others than legal representatives
- 12-398 · Amended return. Additional assessment. Disclosure of return…
- 12-399 · When chapter void. Changes in federal credit