Conn. Gen. Stat. § 12-506b
Estates of deceased persons
Connecticut · General Statutes of Connecticut Chapter 224 — Dividends, Interest Income and Capital Gains Tax · Status: effective
Cite this
- Citation
- Conn. Gen. Stat. § 12-506b, Estates of deceased persons, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2175330
- Permanent ID
ys:prov:2175330@1- SHA-256
293a4e524854097be28c2413945d91e3acad3390c0e157ee27bdea937c39a910
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.