All estates of persons dying before January 1, 1972, shall be subject to the succession tax or inheritance tax laws applicable to them prior to January 1, 1972, and such laws are continued in force for that purpose.(1949 Rev., S. 1154d; 1971, P.A. 863, S. 14.)
Connecticut Legal Code
§ 12.368
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-368· Version 2026