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. § 12-354: Estate which may be divested.

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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

When an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.

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

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