{"data":{"id":"us-ct/conn.-gen.-stat.-12-400","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-400","heading":"“Persons interested in the estate”, defined.","body":"For the purpose of this chapter, “persons interested in the estate” includes all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent or any benefit with respect to any such property or interest whether under a will or intestacy or by reason of any of the transfers, trusts, estates, rights, powers and relinquishment of powers, as severally enumerated in the United States Internal Revenue Code.","path":["TITLE 12. TAXATION","CHAPTER 218*. FEDERAL AND STATE ESTATE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_218.htm#sec_12-400","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":"59cf705a1a8e32fa7de4b5a2ee98dd788193317c8f120468debca62199cac713","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-399","next":"us-ct/conn.-gen.-stat.-12-401"},"notice":"GroundRules: Original legal text. Not legal advice."}