The provisions of section 12-344 shall apply to the estates of all persons dying on or after July 1, 1973. The estates of persons dying prior to said date shall be subject to the succession tax laws applicable to them prior to said date and such laws are continued in force for that purpose.(P.A. 73-309, S. 2.)Cited. 173 C. 232; 215 C. 633.
Connecticut Legal Code
§ 12-344b
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-344b· Version 2026