Department of Revenue Services | 12-359-1 - Succession Tax

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Regulations of Connecticut State Agencies TITLE 12. Taxation

Agency Department of Revenue Services

Subject Succession Tax

Section § 12-359-1

CONTENTS

Sec. 12-359-1. Summary of insurance or annuity contract to be filed in probate court

Revised: 2015-3-6 R.C.S.A. § 12-359-1 - I -

Regulations of Connecticut State Agencies TITLE 12. Taxation

Department of Revenue Services §12-359-1

Succession Tax

Sec. 12-359-1. Summary of insurance or annuity contract to be filed in probate court The summary of the insurance or annuity or other similar contract with an insurance

company which, under the provisions of section 12-359 of the general statutes, may be filed in the court of probate in lieu of a copy of such contract shall be in the form of a statement by the insurance company which issued the contract setting forth the name of such company, the kind of contract, its number and date of issue, the name of the decedent who made the transfer evidenced by the contract, the date of his death, what rights, powers and privileges are reserved to him in the contract, the amount of the premium paid for the contract, the name or names of the person or persons who paid the premium, the names and birthdays of all annuitants, payees and beneficiaries named in the contract, the amount or amounts payable to each under the contract, when they are payable and, if the payment of them or any of them depends upon the outcome of a contingency, what the contingency is.

Revised: 2015-3-6 R.C.S.A. § 12-359-1 - 1 -