Chapter 217 - ESTATE TAX
- Section 12-391 - Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund
- Section 12-392 - Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate
- Section 12-393 - Credit against tax on future interests
- Section 12-394 - [Repealed]
- Section 12-395 - Appeal of determination of domicile
- Section 12-395a - Written agreements of compromise by the commissioner
- Section 12-396 - [Repealed]
- Section 12-397 - Reimbursement of others than legal representatives
- Section 12-398 - Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien
- Section 12-399 - [Repealed]