reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-390 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-390 - Applicability of this chapter. Continuance in force of former statutes.

 The provisions of this chapter shall apply to all taxable transfers, except as specified below, if the death of the transferor occurred on or after January 15, 1959, provided (a) if the transferor died on or after January 15, 1959, having made, prior to said date, an irrevocable transfer taxable under the provisions of the general statutes relating to succession and transfer taxes in force at the date of such transfer, then such provisions shall be continued in force, and the value of such transfer, calculated as of the date of the transferor's death, shall be included in his gross taxable estate; (b) if the transferor died prior to said January 15, 1959, having made any transfers whether by will, by intestacy or otherwise, and whether revocable or irrevocable, taxable under former provisions of the general statutes relating to succession and transfer taxes, such provisions shall be continued in force for that purpose.(1949 Rev., S. 2064.)In case of irrevocable trust deed, law at date of execution and delivery governs. 97 C. 408. Constitutional to apply statute in force at settlor's death to inter vivos trust made before statute passed, if rights did not vest under trust. 118 C. 233, 243. Adjustment of tax burden on beneficiaries of estate of testator dying in 1921 to be determined on basis of law then in effect. 127 C. 638.
CT Gen Stat § 12-393 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 217 - Estate Tax|Section 12-393 - Credit against tax on future interests.

 If, after the payment of the tax under the provisions of this chapter, there becomes payable a tax under the provisions of the succession tax law in force at the date of the decedent's death upon any future interest in any property owned by such decedent or subject to such tax as a part of or in connection with his estate, the tax paid under the provisions of this chapter shall be credited against such succession tax, but the amount so credited shall not in any event exceed the amount of the tax on such future interest.(1949 Rev., S. 2067.)
CT Gen Stat § 12-394 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 217 - Estate Tax|Section 12-394 - Assessment; after-discovered assets; notice; appeal.

 Section 12-394 is repealed, effective July 1, 1997, and applicable to the estate of any person whose death occurs on or after July 1, 1997.(1949 Rev., S. 2068; 1971, P.A. 870, S. 23; P.A. 76-436, S. 316, 681; P.A. 77-614, S. 139, 610; P.A. 78-167, S. 1, 2, 7; 78-280, S. 5, 127; P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4–6; P.A. 97-165, S. 15, 16.)
CT Gen Stat § 12-395a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 217 - Estate Tax|Section 12-395a - Written agreements of compromise by the commissioner.

 If the Commissioner of Revenue Services determines that a decedent at the time of his death was a resident of this state and the taxing authorities of another jurisdiction have determined that such decedent at the time of his death was a resident of such other jurisdiction and the estate of such decedent is subject to and has paid an estate tax that is imposed by such other jurisdiction, the commissioner may make a written agreement of compromise with such taxing authorities and the duly authorized executor or administrator of such estate that a certain sum, including any interest or penalties to the date of the signing of the agreement, shall be accepted in full satisfaction of any estate tax imposed by this state on such estate. Such agreement shall also fix the amount to be accepted by such other jurisdiction in full satisfaction of any estate tax imposed by such jurisdiction on such estate. The executor or administrator of such estate is hereby authorized to make such agreement.(P.A. 97-165, S. 5, 16.)History: P.A. 97-165 effective July 1, 1997, and applicable to the estate of any person whose death occurs on or after July 1, 1997.
CT Gen Stat § 12-396 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 217 - Estate Tax|Section 12-396 - Purpose of chapter; construction.

 Section 12-396 is repealed, effective June 30, 2005.(1949 Rev., S. 2070; 1961, P.A. 163, S. 2; P.A. 77-614, S. 139, 610; P.A. 89-211, S. 25; P.A. 05-251, S. 113.)
CT Gen Stat § 12-397 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 217 - Estate Tax|Section 12-397 - Reimbursement of others than legal representatives.

 If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor or administrator in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or to a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts or other charges against the estate.(1949 Rev., S. 2071.)Cited. 136 C. 141.
CT Gen Stat § 12-399 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 217 - Estate Tax|Section 12-399 - When chapter void. Changes in federal credit.

 Section 12-399 is repealed, effective February 28, 2003.(1949 Rev., S. 2073; 1961, P.A. 163, S. 3; P.A. 96-180, S. 26, 166; P.A. 03-2, S. 57.)
CT Gen Stat § 12-400 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218 - Federal and State Estate Taxes|Section 12-400 - “Persons interested in the estate”, defined.

 For the purpose of this chapter, “persons interested in the estate” includes all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent or any benefit with respect to any such property or interest whether under a will or intestacy or by reason of any of the transfers, trusts, estates, rights, powers and relinquishment of powers, as severally enumerated in the United States Internal Revenue Code.(1949 Rev., S. 2075.)Cannot apply retroactively to impair vested rights. 136 C. 126. Cited. 139 C. 285.
CT Gen Stat § 12-402 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218 - Federal and State Estate Taxes|Section 12-402 - Tax to be paid by executor or administrator.

 So far as is practicable, the tax shall be paid by the executor or administrator as such out of the estate before its distribution, unless the decedent's will, if any, otherwise directs. When any property required to be included in the gross estate does not come into the possession of the executor or administrator as such, he shall recover from whoever is in possession or from the persons interested in the estate the proportionate amount of such tax payable by the persons interested in the estate with which such persons are chargeable under the provisions of this chapter, and the probate judge may by order direct the payment of such amount by such person to the executor or administrator.(1949 Rev., S. 2077.)Secs. 12-402 to 12-405 cannot apply retroactively to impair vested rights. 136 C. 126. Cited. Id., 141.
CT Gen Stat § 12-403 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218 - Federal and State Estate Taxes|Section 12-403 - Distribution by fiduciary.

 No executor, administrator or other person acting in a fiduciary capacity shall be required to transfer, pay over or distribute any property or fund with respect to which a federal or state estate tax is imposed until the amount of such tax or taxes due from the devisee, legatee, heir-at-law, distributee or other person to whom such property is transferred is paid or, if the apportionment of tax has not been determined, until adequate security is furnished by the transferee for such payment.(1949 Rev., S. 2078.)
CT Gen Stat § 12-404 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218 - Federal and State Estate Taxes|Section 12-404 - Order directing payment of prorated amounts.

 The probate judge, upon making a determination as provided in section 12-401, shall make an order directing the executor, administrator or other fiduciary to charge the prorated amounts against the persons against whom the tax has been so prorated so far as he is in possession of property or interests of such persons, and directing all other persons against whom the tax has been so prorated or who are in possession of property or interests of such persons to make payment of such prorated amounts to such executor, administrator or other fiduciary.(1949 Rev., S. 2079.)
CT Gen Stat § 12-405 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218 - Federal and State Estate Taxes|Section 12-405 - Appeal.

 Any person aggrieved by any determination or order made by the probate judge pursuant to this chapter may appeal therefrom to the Superior Court in the same manner and with the same effect as from other orders or decrees of the Probate Court.(1949 Rev., S. 2080.)
CT Gen Stat § 12-405a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218a - Estate Income Tax|Section 12-405a - Definitions.

 Whenever used in this chapter, unless the context otherwise requires:(a) “Taxpayer” means the fiduciary of any resident estate or nonresident estate subject to tax under this chapter.(b) “Resident estate” means the estate of a decedent who at the time of death was domiciled in this state.(c) “Nonresident estate” means any estate which is not a resident estate in this state.(d) “Taxable income” means the taxable income of any estate for the taxable year, as determined for purposes of the federal income tax in accordance with Internal Revenue Form 1041, including in such determination the deduction from total income related to income distribution and each other deduction allowed in computing the federal income tax liability of such estate for the taxable year.(e) “Taxable income of a nonresident estate” means that portion of the taxable income of such estate for the taxable year which is derived from or connected with sources within this state. The source of items of income, gain, loss or deduction shall be determined in accordance with regulations prescribed by the Commissioner of Revenue Services, which regulations shall be in conformity with subdivisions (1) and (2) of this subsection.(1) Items of income, gain or loss derived from or connected with sources within this state are those items attributable to (A) the ownership or disposition of any interest in real or tangible personal property in this state or (B) a business, trade, profession or occupation carried on in this state.(2) Income from intangible personal property, including annuities, dividends, interest or gains from the disposition of intangible personal property, shall constitute income derived from sources within this state only to the extent that such income is from property employed in a business, trade, profession or occupation carried on in this state.(f) “Taxable year” means the calendar year upon the basis of which the taxpayer's taxable income is computed under this chapter unless a fiscal year other than the calendar year has been established for purposes of the federal income tax, in which case it means the fiscal year so established.(g) “Commissioner” means the Commissioner of Revenue Services.(h) “Fiduciary” means the executor or administrator of a resident estate or a nonresident estate, whether or not such executor or administrator is a taxpayer.(Nov. Sp. Sess. P.A. 81-4, S. 7, 32; P.A. 82-325, S. 3, 7; P.A. 84-481, S. 1.)History: Nov. Sp. Sess. P.A. 81-4 effective January 27, 1982, and applicable to taxable years of estates commencing on or after January 1, 1982; P.A. 82-325 revised effective date of Nov. Sp. Sess. act but without affecting this section; P.A. 84-481 added Subdiv. (h) defining “fiduciary”.
CT Gen Stat § 12-405b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218a - Estate Income Tax|Section 12-405b - Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.

 (a) A tax is hereby imposed with respect to any resident estate or nonresident estate for each taxable year commencing on or after January 1, 1982, at the rate of ten per cent on the taxable income of such estate for such taxable year in excess of twenty thousand dollars.(b) Any taxable income with respect to which the fiduciary of any estate is liable for tax in accordance with this chapter shall not be subject to tax under chapter 224.(c) Any fiduciary of a nonresident estate, the taxable income of which fiduciary as reported on the federal fiduciary income tax return is in excess of twenty thousand dollars, shall be deemed a “taxpayer” for purposes of the filing of any return or other documents required by section 12-405c, 12-405d or 12-405k.(Nov. Sp. Sess. P.A. 81-4, S. 8, 32; P.A. 82-325, S. 3, 7; P.A. 84-481, S. 2.)History: Nov. Sp. Sess. P.A. 81-4 effective January 27, 1982, and applicable to taxable years of estates commencing on or after January 1, 1982; P.A. 82-325 revised effective date of Nov. Sp. Sess. act but without affecting this section; P.A. 84-481 added Subsec. (c) concerning the deeming of certain fiduciaries as taxpayers.
CT Gen Stat § 12-405j (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218a - Estate Income Tax|Section 12-405j - Tax credit under this chapter for tax imposed on a resident estate by another state.

 Any taxpayer with respect to a resident estate shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed on such estate for the taxable year by another state of the United States or a political subdivision thereof or the District of Columbia on income derived from sources therein and which is also subject to tax under this chapter. The credit provided under this section shall not exceed the proportion of the tax otherwise due under this chapter that the taxable income of such estate, derived from sources in the other taxing jurisdiction, bears to the taxable income of such estate derived from all sources.(Nov. Sp. Sess. P.A. 81-4, S. 16, 32; P.A. 82-325, S. 3, 7.)History: Nov. Sp. Sess. P.A. 81-4 effective January 27, 1982, and applicable to taxable years of estates commencing on or after January 1, 1982; P.A. 82-325 revised effective date of Nov. Sp. Sess. act without affecting this section.
CT Gen Stat § 12-405l (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218a - Estate Income Tax|Section 12-405l - Commissioner to adopt regulations re this chapter.

 The Commissioner of Revenue Services shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this chapter, which regulations, when reasonably designed to carry out the intent and purposes of this chapter, shall be prima facie evidence of its proper interpretation.(Nov. Sp. Sess. P.A. 81-4, S. 18, 32; P.A. 82-325, S. 3, 7.)History: Nov. Sp. Sess. P.A. 81-4 effective January 27, 1982, and applicable to taxable years of estates commencing on or after January 1, 1982; P.A. 82-325 revised effective date of Nov. Sp. Sess. act but without affecting this section.
CT Gen Stat § 12-405m (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 218a - Estate Income Tax|Section 12-405m - Chapter not applicable to income earned on or after January 1, 1991.

 The provisions of this chapter shall not be applicable with respect to any income of any estate for any income year commencing on or after January 1, 1991.(June Sp. Sess. P.A. 91-3, S. 125, 168.)History: June Sp. Sess. P.A. 91-3, S. 125 effective August 22, 1991, and applicable to taxable years of estates commencing on or after January 1, 1991.
CT Gen Stat § 12-406 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 12-406 - Title.

 This chapter is known and shall be cited as the “Sales and Use Taxes Act”.(1949 Rev., S. 2090; 1953, S. 1161d; P.A. 73-288, S. 6, 8; P.A. 89-123, S. 8.)History: P.A. 73-288 changed name of act from “Education, Welfare and Public Health Tax Act” to “Sales and Use Tax Act”; P.A. 89-123 changed the chapter title from “Sales and Use Tax Act” to “Sales and Use Taxes Act”.Cited. 145 C. 161.
CT Gen Stat § 12-407b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 12-407b - Basis for determining whether a transportation service is subject to tax under this chapter.

 Section 12-407b is repealed, effective July 1, 1996.(June Sp. Sess. P.A. 91-3, S. 110, 168; P.A. 96-165, S. 8, 9.)
CT Gen Stat § 12-407c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 12-407c - Treatment of certain persons as agents.

 If any person described in subparagraph (E) of subdivision (12) of subsection (a) of section 12-407 is acting in concert with any person described in subparagraph (F) of said subdivision (12), the Commissioner of Revenue Services, in the commissioner's discretion, may deem and treat such persons as principal and agent, respectively, when the commissioner deems it necessary for the efficient administration of this chapter and may hold such persons jointly and severally liable for the collection and payment of the taxes imposed by this chapter. An unaffiliated person providing fulfillment services, as defined in subparagraph (C) of subdivision (15) of subsection (a) of section 12-407, to a purchaser of such services shall not be treated as a retailer by the commissioner under this section with respect to such activity.(P.A. 91-132, S. 3, 4; P.A. 00-227, S. 2; June Sp. Sess. P.A. 01-6, S. 64, 85; P.A. 02-103, S. 3.)History: P.A. 00-227 added provisions exempting unaffiliated persons providing fulfillment services from coverage under this section and made technical changes for purposes of gender neutrality; June Sp. Sess. P.A. 01-6 made technical changes, effective July 1, 2001; P.A. 02-103 made technical changes.
CT Gen Stat § 12-407d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 12-407d - Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.

 Section 12-407d is repealed, effective July 1, 2004.(P.A. 00-170, S. 15, 42; June 30 Sp. Sess. P.A. 03-1, S. 142.)
CT Gen Stat § 12-407e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 12-407e - Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars.

 (a)(1) From the third Sunday in August until the Saturday next succeeding, inclusive, during the period beginning July 1, 2004, and ending June 30, 2015, the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or about the human body the cost of which article to the purchaser is less than three hundred dollars.(2) On and after July 1, 2015, from the third Sunday in August until the Saturday next succeeding, inclusive, the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or about the human body, the cost of which article to the purchaser is less than one hundred dollars.(b) For the purposes of this section, clothing or footwear shall not include (1) any special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when used for the athletic activity or protective use for which it was designed, and (2) jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body but not worn on the body in the manner characteristic of clothing intended for exemption under this section.(P.A. 04-218, S. 13; P.A. 15-244, S. 71.)History: P.A. 04-218 effective July 1, 2004, and applicable to sales occurring on or after that date; P.A. 15-244 designated existing provisions as Subsecs. (a)(1) and (b), added Subsec. (a)(2) re reduction of amount of exemption from $300 to $100 per article of clothing or footwear and made technical changes, effective July 1, 2015.
CT Gen Stat § 12-408a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 12-408a - Payment of certain sales tax revenue for use at Bradley International Airport.

 Notwithstanding any other provision of the general statutes to the contrary, fifty per cent of all moneys received or collected by the state or any officer or employee of the state from the tax imposed pursuant to this chapter on the sale or use of any aviation fuel or lubricant which is sold or used at Bradley International Airport shall be paid to the trustee under the trust indenture created pursuant to subsection (g) of section 15-101l for credit to the Bradley International Airport Revenue Fund held by said trustee.(P.A. 86-393, S. 2, 3; P.A. 93-44, S. 4, 24; P.A. 94-9, S. 17, 41.)History: P.A. 93-44 added new Subsec. (b) re payment of certain sales tax revenue to the uncompensated care pool, effective April 23, 1993; P.A. 94-9 deleted Subsec. (b) re uncompensated care pool funds, effective April 1, 1994.
CT Gen Stat § 12-408b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 12-408b - Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.

 On and after July 1, 1991, any person, firm or corporation who pays a sales and use tax, which tax would not have been due prior to July 1, 1991, pursuant to subdivision (39) of section 12-412 of the general statutes, revision of 1958, revised to January 1991, shall recover the tax paid by (1) adding such tax to any amounts otherwise payable under a sales contract approved by the Public Utilities Regulatory Authority pursuant to subsection (d) of section 16-243a, and (2) amortizing such tax, together with interest at the rate paid on front-loaded payments, over the life of a sales contract approved by the department pursuant to said subsection (d).(June Sp. Sess. P.A. 91-3, S. 118, 168; P.A. 02-103, S. 5; P.A. 11-80, S. 1.)History: P.A. 02-103 made technical changes; pursuant to P.A. 11-80, “Department of Public Utility Control” was changed editorially by the Revisors to “Public Utilities Regulatory Authority”, effective July 1, 2011.
CT Gen Stat § 12-408d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 12-408d - Disaggregation of information in returns of multitown retailers.

 For calendar quarters commencing on or after July 1, 2004, any retailer with sales in more than one town in this state, for which sales such retailer files a return under this chapter, shall disaggregate the information in the return, in such form as may be prescribed by the Commissioner of Revenue Services, to indicate the town in which sales occurred for which tax was collected by such retailer and the amount of such tax collected, by town.(May Sp. Sess. P.A. 04-2, S. 25.)History: May Sp. Sess. P.A. 04-2 effective May 12, 2004.