Connecticut Statutes
§ 12-384 — Liability of representatives of estates and transferees.
Connecticut § 12-384
This text of Connecticut § 12-384 (Liability of representatives of estates and transferees.) 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. § 12-384 (2026).
Text
Administrators, executors and trustees of estates and transferees shall be personally liable for the tax imposed by this chapter and for any interest thereon, except that no administrator, executor or trustee shall be liable for a greater sum than the value of the property actually received by him, and transferees shall be liable only for the tax and interest on property transferred to them.
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Legislative History
(1949 Rev., S. 2059.) Cited. 116 C. 450; 152 C. 338.
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.Cite This Page — Counsel Stack
Bluebook (online)
Connecticut § 12-384, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-384.