Conn. Gen. Stat. § 12-375

Current with legislation from 2024 effective through May 11, 2024.

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.