{"data":{"id":"us-ct/conn.-gen.-stat.-12-351","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-351","heading":"Administration expenses not deductible.","body":"The following expenses of administration shall not be allowable deductions: (a) The federal estate tax and succession, inheritance, estate or transfer taxes paid or payable to other states, territories, the District of Columbia, foreign countries or governmental subdivisions thereof; (b) expenses of care, maintenance or repair of real estate and buildings accrued subsequent to the death of the transferor; (c) interest on obligations of the transferor or of the estate, which interest accrued subsequent to the death of the transferor; (d) property taxes, except the tax on untaxed property assessed by the state against the estate, assessed as of a date subsequent to the death of the transferor; (e) income taxes accrued subsequent to the death of the transferor; (f) expenses incurred and taxes assessed upon and in connection with real estate and tangible personal property situated outside this state; (g) all other charges and expenses of administration properly allocable against income.","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_12-351","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":"c69b1797563c819f03a586f0cc31a66fbcd0291464da0d0a014a9647968f04f3","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-350","next":"us-ct/conn.-gen.-stat.-12-352"},"notice":"GroundRules: Original legal text. Not legal advice."}