Conn. Gen. Stat. § 45a-584
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.
Conn. Gen. Stat. § 45a-584
(1972, P.A. 62, S. 14; P.A. 81-396, S. 13.)
Annotations to former section 45-312: Cited. 179 Conn. 463; 211 Conn. 323.