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. § 12-349a: Effective date.

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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 12-349 shall take effect July 1, 1961, and shall apply to the estates of persons dying on and after that date but all estates not within the provisions of section 12-349 shall be subject to the succession tax or inheritance tax laws applicable to them prior to July 1, 1961, and such laws are continued in force for that purpose.

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

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