{"data":{"id":"us-ct/conn.-gen.-stat.-12-380","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-380","heading":"Commissioner may compromise tax.","body":"In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such settlement of the tax as may be for the best interests of the state, and payment of any sum agreed to by him with such approval shall be a satisfaction of such tax, and a certificate thereof signed by the commissioner shall be recorded in the records of the probate court in this state having jurisdiction of the decedent's estate.","path":["TITLE 12. TAXATION","CHAPTER 216*. SUCCESSION AND TRANSFER TAXES","PART IV. PAYMENT OF TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-380","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":"106ce78cfa7dcf74e3c40ea96605516aa80fb44b4fe1f4085bc97d02741e2631","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-379","next":"us-ct/conn.-gen.-stat.-12-381"},"notice":"GroundRules: Original legal text. Not legal advice."}