Connecticut Statutes

§ secs_12-360_to_12-362 — Secs. 12-360 to 12-362. U.S. money, bonds and bank accounts: Reports as to ante mortem transfers dispensed with; inventory and appraisal not required. Waiver of returns, reports, inventories and appraisals.

Connecticut § secs_12-360_to_12-362
JurisdictionConnecticut
Title 12Taxation
Ch. 216Succession and Transfer Taxes

This text of Connecticut § secs_12-360_to_12-362 (Secs. 12-360 to 12-362. U.S. money, bonds and bank accounts: Reports as to ante mortem transfers dispensed with; inventory and appraisal not required. Waiver of returns, reports, inventories and appraisals.) 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. § secs_12-360_to_12-362 (2026).

Text

Sections 12-360 to 12-362, inclusive, are repealed, effective January 1, 1972, and applicable to estates of persons dying on and after that date. All estates of persons dying before January 1, 1972, shall be subject to the succession tax or inheritance tax laws applicable to them prior to January 1, 1972, and such laws are continued in force for that purpose.

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Legislative History

(1949, S. 1151d–1153d; 1971, P.A. 863, S. 14.)

Nearby Sections

15
§ secs_12-121g_to_12-121z
Secs. 12-121g to 12-121z.
§ secs_12-170j_to_12-170u
Secs. 12-170j to 12-170u.
§ secs_12-170x_to_12-170z
Secs. 12-170x to 12-170z.
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Bluebook (online)
Connecticut § secs_12-360_to_12-362, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/secs_12-360_to_12-362.