Conn. Agencies Regs. § 12-382-1 - Transfer, payment or delivery of property without the consent of the commissioner
Where a transfer is subject to succession tax under section 12-340(a) or (b) of the Connecticut General Statutes, the commissioner's consent is not required for the transfer, payment or delivery of any property of a resident or a nonresident decedent where:
(a) The transfer, payment or delivery is to
an exempt beneficiary;
(b) A
Connecticut probate court has issued a decree appointing a fiduciary, as
evidenced by Form PC-450, Fiduciary's Probate Certificate, with the probate
court seal affixed to it, to grant administration to a fiduciary; or
(c) The transferor is a bank; trust company ,
savings bank, savings and loan association or credit union that pays moneys
deposited in a joint account to the survivor or in a trust account to the
beneficiary.
Notes
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