Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-394
Assessment; after-discovered assets; notice; appeal
Official textcga.ct.gov
Section 12-394 is repealed, effective July 1, 1997, and applicable to the estate of any person whose death occurs on or after July 1, 1997.
(1949 Rev., S. 2068; 1971, P.A. 870, S. 23; P.A. 76-436, S. 316, 681; P.A. 77-614, S. 139, 610; P.A. 78-167, S. 1, 2, 7; 78-280, S. 5, 127; P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4–6; P.A. 97-165, S. 15, 16.)
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