The tax imposed by this chapter shall be due at the death of the transferor.(1949 Rev., S. 2051.)Amount of tax not affected by decrease in value of estate between date of death and date of distribution. 126 C. 144. Cited. 136 C. 141.
Connecticut Legal Code
§ 12.375
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_216.htm#sec_12-375· Version 2026