{"data":{"id":"us-ct/conn.-gen.-stat.-12-354","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-354","heading":"Estate which may be divested.","body":"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.","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_12-354","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":"a2767dc3c2e7f84fef6044dfcfde0d4db95585807cf4044ccbdeb083186d1c46","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-353","next":"us-ct/conn.-gen.-stat.-12-355"},"notice":"GroundRules: Original legal text. Not legal advice."}