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U.S. State Codes
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Connecticut
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Title 12 - Taxation
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Chapter 218 - Federal and State Estate Taxes
Chapter 218 - Federal and State Estate Taxes
Section 12-400 - “Persons interested in the estate”, defined.
Section 12-401 - Proration of estate taxes. Procedure.
Section 12-402 - Tax to be paid by executor or administrator.
Section 12-403 - Distribution by fiduciary.
Section 12-404 - Order directing payment of prorated amounts.
Section 12-405 - Appeal.