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. § 12-384: Liability of representatives of estates and transferees.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 216*. SUCCESSION AND TRANSFER TAXES
PART V. ENFORCEMENT OF TAX

Administrators, executors and trustees of estates and transferees shall be personally liable for the tax imposed by this chapter and for any interest thereon, except that no administrator, executor or trustee shall be liable for a greater sum than the value of the property actually received by him, and transferees shall be liable only for the tax and interest on property transferred to them.

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

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