Conn. Gen. Stat. § 12-345a
Taxation of property transferred by exercise or nonexercise of a power of appointment
Connecticut · General Statutes of Connecticut Chapter 216 — Succession and Transfer Taxes · Status: effective
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- Citation
- Conn. Gen. Stat. § 12-345a, Taxation of property transferred by exercise or nonexercise of a power of appointment, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2174886
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Full text
Section 12-345a is repealed, effective May 24, 1972, and retroactive to January 1, 1972.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.