{"data":{"id":"us-ct/conn.-gen.-stat.-12-344b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-344b","heading":"Applicable rates.","body":"The provisions of section 12-344 shall apply to the estates of all persons dying on or after July 1, 1973. The estates of persons dying prior to said date shall be subject to the succession tax laws applicable to them prior to said date and such laws are continued in force for that purpose.","path":["TITLE 12. TAXATION","CHAPTER 216*. SUCCESSION AND TRANSFER TAXES","PART II. RATES. EXEMPTIONS. DEDUCTIONS"],"source_url":"https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-344b","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"3f2e17a4b1ad732146eb257136611c83ef929951c6df1b50f1530297c7cfa4cb","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-344a","next":"us-ct/conn.-gen.-stat.-12-345"},"notice":"GroundRules: Original legal text. Not legal advice."}