{"data":{"id":"us-ct/conn.-gen.-stat.-12-345a","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-345a","heading":"Taxation of property transferred by exercise or nonexercise of a power of appointment.","body":"Section 12-345a is repealed, effective May 24, 1972, and retroactive to January 1, 1972.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.","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_12-345a","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":"49da0048fd9f8c639ff287748643b3b33e5ec8d8afbce9e3df38a798737bdbab","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-345","next":"us-ct/conn.-gen.-stat.-12-345b"},"notice":"GroundRules: Original legal text. Not legal advice."}