Connecticut Statutes
§ 12-380 — Commissioner may compromise tax.
In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such settlement of the tax as may be for the best interests of the state, and payment of any sum agreed to by him with such approval shall be a satisfaction of such tax, and a certificate thereof signed by the commissioner shall be recorded in the records of the probate court in this state having jurisdiction of the decedent's estate.
Free access — add to your briefcase to read the full text and ask questions with AI
Connecticut § 12-380 (Commissioner may compromise tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(1949 Rev., S. 2055; P.A. 97-203, S. 17, 20.) History: P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.
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.