Home/Connecticut/Statutes/Title 12: Taxation/Ch. 216: Succession and Transfer Taxes/§ 12-377
Connecticut Statutes

§ 12-377 — Temporary payments.

Connecticut § 12-377
JurisdictionConnecticut
Title 12Taxation
Ch. 216Succession and Transfer Taxes

This text of Connecticut § 12-377 (Temporary payments.) 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. § 12-377 (2026).

Text

Temporary payments of taxes may be made at any time after the due date and before the tax is determined. The temporary payment of an amount satisfactory to the commissioner shall stop the running of the interest as provided in section 12-376.

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Legislative History

(1949 Rev., S. 2053.)

Nearby Sections

15
§ 12-1
Definitions.
§ 12-100
Material cut for domestic use exempted from yield tax.
§ 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.
§ 12-107d
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.
§ 12-107e
Classification of land as open space land.
§ 12-107f
Open space land.
§ 12-107g
Classification of land as marine heritage land.
§ 12-108
Stored property as property in transit.
§ 12-109
Listing and valuation of tax-exempt property.
§ 12-110
Sessions of board of assessment appeals.
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Bluebook (online)
Connecticut § 12-377, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-377.