reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-345a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-345a - Taxation of property transferred by exercise or nonexercise of a power of appointment.

 Section 12-345a is repealed, effective May 24, 1972, and retroactive to January 1, 1972. All estates of persons dying before January 1, 1972, shall be subject to the succession tax laws applicable to them prior to January 1, 1972, and such laws are continued in force for that purpose.(1969, P.A. 796, S. 1, 2; 1972, P.A. 290, S. 5.)Application to donee's exercise or nonexercise of a power of appointment re a marital deduction trust; nonvesting of property in decedent does not prevent taxation; application is not invalid for retroactivity; history of provision. 166 C. 581. Statute reaches transfer of economic benefits to appointee upon exercise of power of appointment by donee and to taker in default by omission of its exercise notwithstanding prior taxation in donee's estate. 173 C. 232.Cited. 32 CS 231.
CT Gen Stat § 12-345d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-345d - Lapse of power.

 The lapse of a general power of appointment created after October 21, 1942, during the life of the individual possessing the power shall be considered a release of such power. The preceding sentence shall apply with respect to the lapse of powers during any calendar year only to the extent that the property, which could have been appointed by exercise of such lapsed powers, exceeded in value, at the time of such lapse, the greater of the following amounts: (a) Five thousand dollars or (b) five per cent of the aggregate value, at the time of such lapse, of the assets out of which, or the proceeds of which, the exercise of the lapsed powers could have been satisfied.(1972, P.A. 290, S. 2; P.A. 75-437, S. 3, 5.)History: 1972 act effective May 24, 1972, and retroactive to January 1, 1972 (all estates of persons dying before January 1, 1972, are subject to succession tax laws applicable before that date and continued in force for that purpose); P.A. 75-437 specified applicability of provisions to powers of appointment created after October 21, 1942, effective June 26, 1975, and retroactive to January 1, 1972.
CT Gen Stat § 12-345e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-345e - Tax liability for transfer of property subject to general power of appointment.

 Nothing contained in sections 12-345b to 12-345e, inclusive, shall be deemed to relieve from taxation, under this chapter, in the estate of the donor of a general power of appointment, the transfer of the property subject to such power. For purposes of computing the rate of taxation under this chapter in the estate of the donor, the property transferred subject to such power shall be deemed to pass to the donee of the power, and the donee of the power shall be deemed to take such property. The provisions of section 12-340 shall apply with respect to any tax imposed by this section.(1972, P.A. 290, S. 3; P.A. 74-46.)History: 1972 act effective May 24, 1972, and retroactive to January 1, 1972 (all estates of persons dying before January 1, 1972, are subject to succession tax laws applicable before that date and continued in force for that purpose); P.A. 74-46 added provision clarifying transfer of property from donor to donee.Statute imposes tax liability on transfer of property which is subject to general power of appointment; the 1974 amendment to section mandated that appointive property be deemed to have passed entirely to donee at his donor's death. 173 C. 232.Cited. 10 CA 95.
CT Gen Stat § 12-345f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-345f - Power created on or before October 21, 1942.

 For purposes of sections 12-345b to 12-345d, inclusive, a power of appointment created by a will executed on or before October 21, 1942, shall be considered a power created on or before such date if the person executing such will dies before July 1, 1949, without having republished such will, by codicil or otherwise, after October 21, 1942.(P.A. 75-437, S. 4, 5.)History: P.A. 75-437 effective June 26, 1975, and retroactive to January 1, 1972.
CT Gen Stat § 12-346 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-346 - Transfers to executors and trustees in lieu of commissions.

 If property is transferred to executors or trustees in lieu of their commissions or allowances for services rendered in connection with the settlement of the estate, the excess in value of the property so transferred, above the amount of commissions or allowances which would be payable in the absence of such transfer, shall be taxable.(1949 Rev., S. 2025.)
CT Gen Stat § 12-348 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-348 - Declaration by officer of corporation or other entity claiming exemption.

 The Commissioner of Revenue services may require, from any corporation, institution, society, association or trust claiming exemption from the succession tax upon any transfer to it pursuant to the provisions of section 12-347 or claiming a refund under the provisions of said section 12-347, a declaration, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made in such declaration are punishable, by its president or chief executive officer to the effect that no officer, member, shareholder or employee thereof is receiving or has previously received any pecuniary profit from the operation thereof except reasonable compensation for services in effecting one or more of the purposes for which it is formed or as a proper beneficiary of a strictly charitable purpose.(1949 Rev., S. 2028; P.A. 77-614, S. 139, 610; P.A. 00-174, S. 58, 83.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 00-174 deleted a reference to an affidavit under oath and added provisions re declaration, effective July 1, 2000.
CT Gen Stat § 12-349a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-349a - Effective date.

 Section 12-349 shall take effect July 1, 1961, and shall apply to the estates of persons dying on and after that date but all estates not within the provisions of section 12-349 shall be subject to the succession tax or inheritance tax laws applicable to them prior to July 1, 1961, and such laws are continued in force for that purpose.(1961, P.A. 511, S. 2.)
CT Gen Stat § 12-351 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-351 - Administration expenses not deductible.

 The following expenses of administration shall not be allowable deductions: (a) The federal estate tax and succession, inheritance, estate or transfer taxes paid or payable to other states, territories, the District of Columbia, foreign countries or governmental subdivisions thereof; (b) expenses of care, maintenance or repair of real estate and buildings accrued subsequent to the death of the transferor; (c) interest on obligations of the transferor or of the estate, which interest accrued subsequent to the death of the transferor; (d) property taxes, except the tax on untaxed property assessed by the state against the estate, assessed as of a date subsequent to the death of the transferor; (e) income taxes accrued subsequent to the death of the transferor; (f) expenses incurred and taxes assessed upon and in connection with real estate and tangible personal property situated outside this state; (g) all other charges and expenses of administration properly allocable against income.(1949 Rev., S. 2031; 1949, S. 1141d.)Federal estate tax not to be exempted in computing the tax. 141 C. 257.Cited. 27 CS 270; 44 CS 421.
CT Gen Stat § 12-353 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-353 - Life estates; annuities.

 The value of each future, contingent or limited estate, income interest or annuity for life or lives in being shall, so far as possible, be determined by the rule, method and standard of mortality and of value set forth in the Commissioners' 1980 Standard Ordinary Mortality Table with interest at six per cent per annum. The value of the interest remaining after such limited estate shall be determined by deducting the computed value of the limited estate from the value of the entire property in which such interest exists.(1949 Rev., S. 2033; P.A. 83-520, S. 11, 13.)History: P.A. 83-520 changed standard and value to that set forth in the commissioners' 1980 Standard Ordinary Mortality Table, with interest at the rate of 6% per annum, effective July 7, 1983, and applicable to estates of decedents dying on or after such date.Statute applies to life estate passing by will, even though life tenant dies before computation of tax. 108 C. 715, 719. Cited. 118 C. 242.
CT Gen Stat § 12-354 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-354 - Estate which may be divested.

 When an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.(1949 Rev., S. 2034.)Cited. 152 C. 282.
CT Gen Stat § 12-356 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-356 - Determination of value of contingent interest by Insurance Commissioner.

 The Insurance Commissioner shall, whenever possible, without fee, on the application of the commissioner, determine the value of any interest transferred, including a remainder interest, which is limited, contingent, dependent or determinable upon the life or lives of persons in being, or a term for years, upon the facts submitted with such application and with interest for purposes of such determination at the rate of six per cent per annum; and shall certify the valuation in duplicate to the commissioner, and such certificate shall be competent evidence that the valuation as so determined is correct.(1949 Rev., S. 2036; P.A. 77-614, S. 163, 610; P.A. 80-482, S. 21, 348; P.A. 83-520, S. 12, 13.)History: P.A. 77-614 placed insurance commissioner within the department of business regulation and made insurance department a division within the department of business regulation, effective January 1, 1979; P.A. 80-482 deleted reference to abolished department of business regulation; P.A. 83-520, effective July 7, 1983, and applicable to estates of decedents dying on or after said date, added the words “or a term of years” and required the insurance commissioner to include interest at the rate of 6% per annum in the determination of the value of any transferred interest.
CT Gen Stat § 12-357 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-357 - Supervision by commissioner.

 The commissioner shall have full supervision of the enforcement of this chapter and may call upon the other administrative departments of the state government for such information and assistance as he may deem necessary to the performance of his duties. He may compel the attendance of witnesses and the production of evidence by subpoena, administer oaths and take testimony in relation to any matter under this chapter. Witnesses shall receive the same fees as are paid to witnesses subpoenaed to attend in courts of record.(1949 Rev., S. 2037.)See Sec. 52-260 re witness fees.
CT Gen Stat § 12-358 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-358 - Reports by clerks of probate courts. Certified copies of wills and papers.

 Clerks of probate courts shall report monthly to the Commissioner of Revenue Services all letters testamentary or of administration granted upon estates of decedents in such courts on forms provided by him for that purpose and containing such information as he may require. They shall also furnish to the commissioner, without charge, a certified copy of every will admitted to probate when they forward the return provided for in section 12-359 for the estate to which such will pertains and, on his written request, such certified copies of any papers on file in such courts pertaining to any decedent's estate as he may deem necessary to the performance of his duties.(1949 Rev., S. 2039; 1971, P.A. 863, S. 4; 1972, P.A. 265, S. 2; P.A. 77-614, S. 139, 610; June 18 Sp. Sess. P.A. 97-3, S. 1, 8.)History: 1971 act required probate court clerks to supply commissioner with certified copies of papers pertaining to decedent's estate upon written request; 1972 act required clerks to furnish monthly, without charge, certified copies of all wills admitted to probate, effective May 18, 1972, but retroactive to January 1, 1972, and applicable to estates of persons dying on or after that date (all estates of persons dying before January 1, 1972, are subject to succession tax laws applicable before that date and continued in force for that purpose); P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; June 18 Sp. Sess. P.A. 97-3 changed report requirement from monthly to when the return provided for in Sec. 12-359 for the estate to which the will pertains is forwarded, effective January 1, 1998.
CT Gen Stat § 12-363 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-363 - Jointly-owned real property; certificate of tax payment.

 When any person owning an interest in real property in joint tenancy with another or others with the right of survivorship dies, one of the survivors or the personal representative of the deceased joint tenant shall cause to be recorded in the land records in the town in which such real property is situated a certificate of the probate court having jurisdiction of the estate of such deceased joint tenant, which certificate shall refer to the instrument by which the joint tenancy was created, the name and date of death of the deceased joint tenant and a statement that no succession tax is due in connection with the interest of the deceased joint tenant or that such succession tax has been fully paid, or that the Commissioner of Revenue Services has released such real property from the operation of any lien for succession taxes in accordance with the provisions of section 12-364, as the case may be. Such certificate so recorded in such land records shall be conclusive evidence that such real property is free from any claim for succession tax due the state in respect to the interest of the deceased joint tenant in such real property.(1949 Rev., S. 2041; 1949, 1953, S. 1148d; P.A. 77-614, S. 139, 610.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
CT Gen Stat § 12-365 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-365 - Administration on taxable transfer.

 (a) If no person applies for administration within thirty days after the death of any transferor, the commissioner may apply to the court of probate for the district within which the transferor died a resident or, if the transferor was not a resident of this state, to the court of probate for the district wherein the real estate and tangible personal property owned by the transferor is situated, for the appointment of an administrator and, after notice and hearing, such court may appoint an administrator.(b) If no administration has been granted upon the estate of the transferor because of the fact that the transferor died without leaving property which could pass by his will or by the laws of this state relating to descent and distribution, the court of probate for the district within which the transferor resided at the date of his death or, if the transferor died a nonresident of this state, the court of probate for the district within which the real estate or tangible personal property is situated, may, upon its own motion or upon the written application of the Commissioner of Revenue Services, the transferee or any party in interest appoint an administrator for the purpose of determining and collecting the tax due under the provisions of this chapter. Such fiduciary shall have the same duties and powers relating to the filing of a return and relating to the collection and payment of any such tax as if such property had belonged to the transferor at the date of his death.(1949 Rev., S. 2042; 1971, P.A. 863, S. 6; P.A. 77-614, S. 139, 610.)History: 1971 act added Subsec. (b) re appointment of administrator in cases where transferor died without leaving property which could pass by will or laws of state, effective January 1, 1972, and applicable to estates of persons dying on and after that date (all estates of persons dying before January 1, 1972, are subject to succession or inheritance tax laws applicable before that date and continued in force for that purpose); P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
CT Gen Stat § 12-368 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-368 - Waiver of hearing on computation of tax.

 Section 12-368 is repealed, effective January 1, 1972, and applicable to estates of persons dying on and after that date. All estates of persons dying before January 1, 1972, shall be subject to the succession tax or inheritance tax laws applicable to them prior to January 1, 1972, and such laws are continued in force for that purpose.(1949 Rev., S. 1154d; 1971, P.A. 863, S. 14.)
CT Gen Stat § 12-369 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-369 - Action for quieting title to property.

 Actions may be brought against the state by any interested person for the purpose of quieting the title to any property against the lien or claim for lien of any tax under this chapter or for the purpose of having it determined whether any property is subject to any lien for or chargeable with such tax or for the purpose of foreclosing any lien or mortgage upon such property or for enforcing any rights in such property. No such action, except such foreclosure, shall be maintained if any proceedings are pending in any court in this state wherein the liability of such property for taxation under this chapter may be determined. All parties interested in such property and in the taxability thereof shall be made parties to such an action, and any interested party who refuses to join as plaintiff may be made a defendant. Process directed to the state in such actions shall be served upon the state by leaving a true and attested copy of the writ, summons and complaint with the commissioner or at his office with any of the employees in said office and such service shall be sufficient service upon the state. Actions under this section affecting real property shall be commenced in the appropriate court of the judicial district in which such real property or any part thereof is situated. All other actions hereunder shall be brought in the appropriate court of the judicial district in which the estate of the transferor is being or was administered.(1949 Rev., S. 2045; P.A. 78-280, S. 2, 127.)History: P.A. 78-280 substituted “judicial district” for “county”.
CT Gen Stat § 12-370 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-370 - Forms. Reciprocal exchange of information.

 The commissioner shall have power to prescribe such forms as may be necessary under this chapter. He may exchange information with the authorities of other states, territories, the federal government, the District of Columbia and foreign countries and governmental subdivisions thereof, under reciprocal arrangements.(1949 Rev., S. 2046; September, 1957, P.A. 13, S. 5.)
CT Gen Stat § 12-372 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-372 - Authority to compromise or arbitrate dispute as to decedent's domicile.

 When the Commissioner of Revenue Services claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Revenue Services may make a written agreement with the other taxing authorities and with the executor or administrator (1) to compromise the controversy or (2) to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators to be selected by the parties to the agreement. The executor or administrator is authorized to make any such agreement. As used in this section and in sections 12-373 and 12-374, “state” means any state or territory or any possession of the United States or the District of Columbia.(1949 Rev., S. 2048; P.A. 77-614, S. 139, 610; P.A. 97-203, S. 16, 20.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.
CT Gen Stat § 12-373 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 216 - Succession and Transfer Taxes|Section 12-373 - Agreement of compromise to fix amount of tax.

 An agreement of compromise made pursuant to section 12-372 shall fix the amount to be accepted in full satisfaction of the tax imposed by this chapter, including any interest to the date of filing the agreement, and shall likewise fix the amount to be accepted by the other state or states in full satisfaction of the death taxes thereof. The amount fixed in such agreement shall finally determine the amount of the tax imposed by this chapter without regard to any other provision of the laws of this state. If a tax would have been imposed upon the transfer of the decedent's estate under the provisions of chapter 217 if he had died domiciled in this state, such agreement shall also fix the amount to be accepted in full satisfaction of the tax imposed by said chapter, including any interest to the date of filing the agreement, and the Commissioner of Revenue Services shall determine and assess the tax imposed by said chapter at the amount fixed in such agreement and such determination and assessment shall finally determine the amount of the tax imposed by said chapter, without regard to any other provision of the laws of this state.(1949 Rev., S. 2049; 1949, S. 1155d; 1971, P.A. 863, S. 8; P.A. 77-614, S. 139, 610.)History: 1971 act deleted requirement for decree after agreement filed in probate court of district where commissioner claims decedent resided at time of death, effective January 1, 1972, and applicable to estates of persons dying on and after that date (all estates of persons dying before January 1, 1972, are subject to succession or inheritance tax laws applicable before that date and continued in force for that purpose); P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.