Section 12-349 shall take effect July 1, 1961, and shall apply to the estates of persons dying on and after that date but all estates not within the provisions of section 12-349 shall be subject to the succession tax or inheritance tax laws applicable to them prior to July 1, 1961, and such laws are continued in force for that purpose.(1961, P.A. 511, S. 2.)
Connecticut Legal Code
§ 12-349a
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-349a· Version 2026