Conn. Gen. Stat. § 12-375

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-375 - Tax due at death

The tax imposed by this chapter shall be due at the death of the transferor.

(1949 Rev., S. 2051.)

Amount of tax not affected by decrease in value of estate between date of death and date of distribution. 126 C. 144. Cited. 136 C. 141.