{"data":{"id":"us-ct/conn.-gen.-stat.-45a-584","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 45a-584","heading":"(Formerly Sec. 45-312). Taxation. Refund for overpayment.","body":"Any interest, rights or powers in property, real or personal, which have been duly disclaimed pursuant to the provisions of sections 45a-578 to 45a-585, inclusive, shall be subject to the tax imposed under chapter 216, and acts amendatory thereof, as if such interests had originally passed to those receiving such interests as a result of disclaimer. If an interest which may be disclaimed has not been disclaimed prior to the computation or the decree provided for in subsection (b) of section 12-367, such tax may be computed as if no possibility of disclaimer existed. A refund for overpayment of such tax as a result of disclaimer may be obtained if a claim for such refund is filed within the time limit and in the manner specified in subsection (d) of section 12-367.","path":["TITLE 45a. PROBATE COURTS AND PROCEDURE","CHAPTER 802g*. DISCLAIMER OF PROPERTY"],"source_url":"https://www.cga.ct.gov/current/pub/chap_802g.htm#sec_45a-584","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":"2026-09-06T19:07:15Z","sha256":"6c4bc79d067c461f15e438c0ef921125925d128136ade6eeb124ed219db81973","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-45a-583","next":"us-ct/conn.-gen.-stat.-45a-585"},"notice":"GroundRules: Original legal text. Not legal advice."}