Department of Revenue Services | 12-382-1 - Requirements for Consents to Transfer

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Regulations of Connecticut State Agencies TITLE 12. Taxation

Agency Department of Revenue Services

Subject Requirements for Consents to Transfer

Section § 12-382-1

CONTENTS

Sec. 12-382-1. Transfer, payment or delivery of property without the consent of the commissioner

Revised: 2015-3-6 R.C.S.A. § 12-382-1 - I -

Regulations of Connecticut State Agencies TITLE 12. Taxation

Department of Revenue Services §12-382-1

Requirements for Consents to Transfer

Sec. 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. (Adopted effective April 28, 2000)

Revised: 2015-3-6 R.C.S.A. § 12-382-1 - 1 -