Home/Connecticut/Statutes/Title 12: Taxation/Ch. 216: Succession and Transfer Taxes/§ 12-375
Connecticut Statutes

§ 12-375 — Tax due at death.

Connecticut § 12-375
JurisdictionConnecticut
Title 12Taxation
Ch. 216Succession and Transfer Taxes

This text of Connecticut § 12-375 (Tax due at death.) 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. § 12-375 (2026).

Text

The tax imposed by this chapter shall be due at the death of the transferor.

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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

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Material cut for domestic use exempted from yield tax.
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Due date and collection of tax.
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Appeals.
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Declaration of policy.
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Classification of land as farm land.
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Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester.
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Bluebook (online)
Connecticut § 12-375, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-375.