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- Conn. Gen. Stat. § 12-348 · Declaration by officer of corporation or other entity claiming exemption.
- Conn. Gen. Stat. § 12-349 · Gross taxable estate.
- Conn. Gen. Stat. § 12-349a · Effective date.
- Conn. Gen. Stat. § 12-350 · Net estate of resident transferors; deductions.
- Conn. Gen. Stat. § 12-351 · Administration expenses not deductible.
- Conn. Gen. Stat. § 12-352 · Net estate of nonresident transferor; deductions.
- Conn. Gen. Stat. § 12-353 · Life estates; annuities.
- Conn. Gen. Stat. § 12-354 · Estate which may be divested.
- Conn. Gen. Stat. § 12-355 · Compounding of tax. Contingent remainders.
- Conn. Gen. Stat. § 12-356 · Determination of value of contingent interest by Insurance Commissioner.
- Conn. Gen. Stat. § 12-357 · Supervision by commissioner.
- Conn. Gen. Stat. § 12-358 · Reports by clerks of probate courts. Certified copies of wills and papers.
- Conn. Gen. Stat. § 12-359 · Reports of representatives of transferors.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-363 · Jointly-owned real property; certificate of tax payment.
- Conn. Gen. Stat. § 12-364 · Certificate of release of lien. Regulations.
- Conn. Gen. Stat. § 12-365 · Administration on taxable transfer.
- Conn. Gen. Stat. § 12-366 · Lien for taxes. Regulations.
- Conn. Gen. Stat. § 12-367 · Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required.
- Conn. Gen. Stat. § 12-368 · Waiver of hearing on computation of tax.
- Conn. Gen. Stat. § 12-369 · Action for quieting title to property.
- Conn. Gen. Stat. § 12-370 · Forms. Reciprocal exchange of information.
- Conn. Gen. Stat. § 12-371 · Estates of nonresident decedents; cooperation with other states.
- Conn. Gen. Stat. § 12-372 · Authority to compromise or arbitrate dispute as to decedent's domicile.
- Conn. Gen. Stat. § 12-373 · Agreement of compromise to fix amount of tax.
- Conn. Gen. Stat. § 12-374 · Determination of domicile by arbitration.
- Conn. Gen. Stat. § 12-375 · Tax due at death.
- Conn. Gen. Stat. § 12-376 · Payment. Interest. Extensions.
- Conn. Gen. Stat. § 12-376a · Waiver of interest on tax on certain transfers.
- Conn. Gen. Stat. § 12-376b · Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate.
- Conn. Gen. Stat. § 12-376c · Extension of time for payment when estate consists primarily of works of art of the decedent.
- Conn. Gen. Stat. § 12-376d · Tax credit for the value of a work of art accepted by the state from the estate of a deceased artist whose net taxable estate is subject to tax under this chapter.
- Conn. Gen. Stat. § 12-377 · Temporary payments.
- Conn. Gen. Stat. § 12-378 · Opinion of no tax due by probate court. Receipts and certificates.
- Conn. Gen. Stat. § 12-379 · Computation and payment by fiduciary.
- Conn. Gen. Stat. § 12-380 · Commissioner may compromise tax.
- Conn. Gen. Stat. § 12-381 · Enforcement against personal property.
- Conn. Gen. Stat. § 12-382 · Transfers prohibited prior to commissioner's written consent. Exception in case of certain payments to a beneficiary under retirement plans or contracts and transfers to a surviving spouse.
- Conn. Gen. Stat. § 12-383 · Penalty for false return or affidavit.
- Conn. Gen. Stat. § 12-384 · Liability of representatives of estates and transferees.
- Conn. Gen. Stat. § 12-385 · Enforcement by sale of property.
- Conn. Gen. Stat. § 12-386 · Legacy charged on real property.
- Conn. Gen. Stat. § 12-387 · Abatement.
- Conn. Gen. Stat. § 12-387a · Out-of-state action to collect succession tax; local tax.
- Conn. Gen. Stat. § 12-387b · Reciprocity.
- Conn. Gen. Stat. § 12-387c · “Tax” to include interest and penalties.
- Conn. Gen. Stat. § 12-388 · Certain refunds to estates subject to additional succession tax.
- Conn. Gen. Stat. § 12-389 · Appointment of attorneys to represent the Commissioner of Revenue Services.
- Conn. Gen. Stat. § 12-390 · Applicability of this chapter. Continuance in force of former statutes.
- Conn. Gen. Stat. §§ 12-390a to 12-390e · Definitions. Generation-skipping transfer tax. Payment; penalties; interest; extension. Additional assessment; refund. Administrative provisions; hearings and appeals.
- Conn. Gen. Stat. § 12-391 · Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund.
- Conn. Gen. Stat. § 12-392 · Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate.
- Conn. Gen. Stat. § 12-393 · Credit against tax on future interests.
- Conn. Gen. Stat. § 12-394 · Assessment; after-discovered assets; notice; appeal.
- Conn. Gen. Stat. § 12-395 · Appeal of determination of domicile.
- Conn. Gen. Stat. § 12-395a · Written agreements of compromise by the commissioner.
- Conn. Gen. Stat. § 12-396 · Purpose of chapter; construction.
- Conn. Gen. Stat. § 12-397 · Reimbursement of others than legal representatives.
- Conn. Gen. Stat. § 12-398 · Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.
- Conn. Gen. Stat. § 12-399 · When chapter void. Changes in federal credit.
- Conn. Gen. Stat. § 12-400 · “Persons interested in the estate”, defined.
- Conn. Gen. Stat. § 12-401 · Proration of estate taxes. Procedure.
- Conn. Gen. Stat. § 12-402 · Tax to be paid by executor or administrator.
- Conn. Gen. Stat. § 12-403 · Distribution by fiduciary.
- Conn. Gen. Stat. § 12-404 · Order directing payment of prorated amounts.
- Conn. Gen. Stat. § 12-405 · Appeal.
- Conn. Gen. Stat. § 12-405a · Definitions.
- Conn. Gen. Stat. § 12-405b · Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.
- Conn. Gen. Stat. § 12-405c · Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns.
- Conn. Gen. Stat. § 12-405d · Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.
- Conn. Gen. Stat. §§ 12-405e to 12-405i · Declaration of estimated tax by fiduciary, when required. Amount of payment required on account of estimated tax. Estimated tax payment; interest applicable to amount by which payment is less than minimum required. Installment of estimated tax payable; manner of payment and recording thereof. Installment payment of estimated tax in excess of correct amount.
- Conn. Gen. Stat. § 12-405j · Tax credit under this chapter for tax imposed on a resident estate by another state.
- Conn. Gen. Stat. § 12-405k · Tax information or returns commissioner may require from taxpayer. Hearings. Appeals.
- Conn. Gen. Stat. § 12-405l · Commissioner to adopt regulations re this chapter.
- Conn. Gen. Stat. § 12-405m · Chapter not applicable to income earned on or after January 1, 1991.
- Conn. Gen. Stat. § 12-406 · Title.
- Conn. Gen. Stat. § 12-407 · Definitions.
- Conn. Gen. Stat. § 12-407a · Basis for determining whether a telecommunications service is subject to tax under this chapter.
- Conn. Gen. Stat. § 12-407b · Basis for determining whether a transportation service is subject to tax under this chapter.
- Conn. Gen. Stat. § 12-407c · Treatment of certain persons as agents.
- Conn. Gen. Stat. § 12-407d · Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.
- Conn. Gen. Stat. § 12-407e · Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars.
- Conn. Gen. Stat. § 12-408 · The sales tax.
- Conn. Gen. Stat. § 12-408a · Payment of certain sales tax revenue for use at Bradley International Airport.
- Conn. Gen. Stat. § 12-408b · Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.
- Conn. Gen. Stat. § 12-408c · Refund of taxes for certain purchases in this state for sole use or consumption outside this state.
- Conn. Gen. Stat. § 12-408d · Disaggregation of information in returns of multitown retailers.
- Conn. Gen. Stat. § 12-408e · Marketplace facilitators and marketplace sellers. Tax collection and remittance.
- Conn. Gen. Stat. § 12-408f · Referrers. Notice requirements.
- Conn. Gen. Stat. § 12-408g · Limitation on marketplace facilitator and marketplace seller liability for taxable sales occurring on or after December 1, 2018, but on or before December 31, 2019.
- Conn. Gen. Stat. § 12-408h · Short-term rental facilitators.
- Conn. Gen. Stat. § 12-409 · Permits.
- Conn. Gen. Stat. § 12-409a · Direct payment permits.
- Conn. Gen. Stat. § 12-410 · Presumptions and resale certificates.
- Conn. Gen. Stat. § 12-411 · The use tax.
- Conn. Gen. Stat. § 12-411a · Conditional tax on out-of-state mail order companies for sales of merchandise shipped to purchasers in Connecticut. Circumstances under which tax will be implemented.
- Conn. Gen. Stat. § 12-411b · Collection of use tax by certain state contractors.
- Conn. Gen. Stat. § 12-412 · *(See end of section for amended version of subdivision (45) and effective date.) Exemptions.
- Conn. Gen. Stat. § 12-412a · Exemption for certain equipment purchased for transfer to the state.
- Conn. Gen. Stat. § 12-412b · Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars.