{"data":{"id":"us-ct/conn.-gen.-stat.-12-356","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-356","heading":"Determination of value of contingent interest by Insurance Commissioner.","body":"The Insurance Commissioner shall, whenever possible, without fee, on the application of the commissioner, determine the value of any interest transferred, including a remainder interest, which is limited, contingent, dependent or determinable upon the life or lives of persons in being, or a term for years, upon the facts submitted with such application and with interest for purposes of such determination at the rate of six per cent per annum; and shall certify the valuation in duplicate to the commissioner, and such certificate shall be competent evidence that the valuation as so determined is correct.","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_12-356","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":"5285fdab3636576e0718b23c450b33ce8eb6e038af8e031f2aa39b12ee512723","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-355","next":"us-ct/conn.-gen.-stat.-12-357"},"notice":"GroundRules: Original legal text. Not legal advice."}