Connecticut Statutes
§ 12-375 — Tax due at death.
The tax imposed by this chapter shall be due at the death of the transferor.
Free access — add to your briefcase to read the full text and ask questions with AI
Connecticut § 12-375 (Tax due at death.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(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.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.