Connecticut § 45a-584 (Formerly Sec. 45-312). Taxation. Refund for overpayment.

Connecticut Statutes

§ 45a-584 — (Formerly Sec. 45-312). Taxation. Refund for overpayment.

Connecticut·Title 45a Probate Courts and Procedure·Ch. 802g Disclaimer of Property

Any interest, rights or powers in property, real or personal, which have been duly disclaimed pursuant to the provisions of sections 45a-578 to 45a-585, inclusive, shall be subject to the tax imposed under chapter 216, and acts amendatory thereof, as if such interests had originally passed to those receiving such interests as a result of disclaimer. If an interest which may be disclaimed has not been disclaimed prior to the computation or the decree provided for in subsection (b) of section 12-367, such tax may be computed as if no possibility of disclaimer existed. A refund for overpayment of such tax as a result of disclaimer may be obtained if a claim for such refund is filed within the time limit and in the manner specified in subsection (d) of section 12-367.

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Any interest, rights or powers in property, real or personal, which have been duly disclaimed pursuant to the provisions of sections 45a-578 to 45a-585, inclusive, shall be subject to the tax imposed under chapter 216, and acts amendatory thereof, as if such interests had originally passed to those receiving such interests as a result of disclaimer. If an interest which may be disclaimed has not been disclaimed prior to the computation or the decree provided for in subsection (b) of section 12-367, such tax may be computed as if no possibility of disclaimer existed. A refund for overpayment of such tax as a result of disclaimer may be obtained if a claim for such refund is filed within the time limit and in the manner specified in subsection (d) of section 12-367.

Connecticut § 45a-584 ((Formerly Sec. 45-312). Taxation. Refund for overpayment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(1972, P.A. 62, S. 14; P.A. 81-396, S. 13.) History: P.A. 81-396 replaced provisions re computation of tax and added provision re refund for overpayment of tax; Sec. 45-312 transferred to Sec. 45a-584 in 1991. Annotations to former section 45-312: Cited. 179 C. 463; 211 C. 323.