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Connecticut General Statutes Title 12. Taxation § 12-506b. Estates of deceased persons

Current as of January 01, 2025 | Updated by Findlaw Staff

The estate of each deceased person who last dwelt in the state shall be subject to and liable for the tax imposed by this chapter upon all dividends and net gains from the sale or exchange of capital assets actually or constructively received by such person in the year of his death, upon which a tax is due and has not already been paid under this chapter.

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Cite this article: FindLaw.com - Connecticut General Statutes Title 12. Taxation § 12-506b. Estates of deceased persons - last updated January 01, 2025 | https://codes.findlaw.com/ct/title-12-taxation/ct-gen-st-sect-12-506b/

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