Conn. Agencies Regs. § 12-382-1 - Transfer, payment or delivery of property without the consent of the commissioner
Current through March 4, 2022
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:
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