{"data":{"id":"us-ct/conn.-gen.-stat.-12-506b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-506b","heading":"Estates of deceased persons.","body":"The estate of each deceased person who last dwelt in the state shall be subject to and liable for the tax imposed by this chapter upon all dividends and net gains from the sale or exchange of capital assets actually or constructively received by such person in the year of his death, upon which a tax is due and has not already been paid under this chapter.","path":["TITLE 12. TAXATION","CHAPTER 224*. DIVIDENDS, INTEREST INCOME AND CAPITAL GAINS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_224.htm#sec_12-506b","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":"2026-09-06T19:07:00Z","sha256":"293a4e524854097be28c2413945d91e3acad3390c0e157ee27bdea937c39a910","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-506a","next":"us-ct/conn.-gen.-stat.-12-506c"},"notice":"GroundRules: Original legal text. Not legal advice."}