Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-345a: Taxation of property transferred by exercise or nonexercise of a power of appointment.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 216*. SUCCESSION AND TRANSFER TAXES
PART II. RATES. EXEMPTIONS. DEDUCTIONS

Section 12-345a is repealed, effective May 24, 1972, and retroactive to January 1, 1972. All estates of persons dying before January 1, 1972, shall be subject to the succession tax laws applicable to them prior to January 1, 1972, and such laws are continued in force for that purpose.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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