{"data":{"id":"us-ct/conn.-gen.-stat.-12-381","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-381","heading":"Enforcement against personal property.","body":"In case of any taxable transfer when no administration has been taken out, the Attorney General may sue any donee, beneficiary or transferee, other than a bona fide purchaser, in the superior court of any judicial district to enjoin the transfer of any personal property included in such taxable transfer, pending the determination of the tax by the Probate Court, and, after such determination, the Commissioner of Revenue Services may sue for the collection of such tax and may attach such personal property. Nothing herein shall be construed to diminish the rights and duties of the Commissioner of Revenue Services relating to the collection of taxes due the state.","path":["TITLE 12. TAXATION","CHAPTER 216*. SUCCESSION AND TRANSFER TAXES","PART V. ENFORCEMENT OF TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-381","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":"5e68e391c940011c5958b4464986f4f9aa31e4b58a964baa23cf9dd9eee0b8f2","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-380","next":"us-ct/conn.-gen.-stat.-12-382"},"notice":"GroundRules: Original legal text. Not legal advice."}