Connecticut § 12-351 Administration expenses not deductible.

Connecticut Statutes

§ 12-351 — Administration expenses not deductible.

Connecticut § 12-351

Title 12Taxation

Ch. 216Succession and Transfer Taxes

This text of Connecticut § 12-351 (Administration expenses not deductible.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-351 (2026).

Text

The following expenses of administration shall not be allowable deductions:

(a)The federal estate tax and succession, inheritance, estate or transfer taxes paid or payable to other states, territories, the District of Columbia, foreign countries or governmental subdivisions thereof;

(b)expenses of care, maintenance or repair of real estate and buildings accrued subsequent to the death of the transferor;

(c)interest on obligations of the transferor or of the estate, which interest accrued subsequent to the death of the transferor;

(d)property taxes, except the tax on untaxed property assessed by the state against the estate, assessed as of a date subsequent to the death of the transferor;

(e)income taxes accrued subsequent to the death of the transferor;

(f)expenses incurred and taxes

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The following expenses of administration shall not be allowable deductions: (a) The federal estate tax and succession, inheritance, estate or transfer taxes paid or payable to other states, territories, the District of Columbia, foreign countries or governmental subdivisions thereof; (b) expenses of care, maintenance or repair of real estate and buildings accrued subsequent to the death of the transferor; (c) interest on obligations of the transferor or of the estate, which interest accrued subsequent to the death of the transferor; (d) property taxes, except the tax on untaxed property assessed by the state against the estate, assessed as of a date subsequent to the death of the transferor; (e) income taxes accrued subsequent to the death of the transferor; (f) expenses incurred and taxes assessed upon and in connection with real estate and tangible personal property situated outside this state; (g) all other charges and expenses of administration properly allocable against income.