Sec. 12-380. Commissioner may compromise tax. - Connecticut Statutes

State Codes and Statutes

Statutes > Connecticut > Title12 > Chap216 > Sec12-380

      Sec. 12-380. Commissioner may compromise tax. In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such settlement of the tax as may be for the best interests of the state, and payment of any sum agreed to by him with such approval shall be a satisfaction of such tax, and a certificate thereof signed by the commissioner shall be recorded in the records of the probate court in this state having jurisdiction of the decedent's estate.

      (1949 Rev., S. 2055; P.A. 97-203, S. 17, 20.)

      History: P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.

State Codes and Statutes

Statutes > Connecticut > Title12 > Chap216 > Sec12-380

      Sec. 12-380. Commissioner may compromise tax. In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such settlement of the tax as may be for the best interests of the state, and payment of any sum agreed to by him with such approval shall be a satisfaction of such tax, and a certificate thereof signed by the commissioner shall be recorded in the records of the probate court in this state having jurisdiction of the decedent's estate.

      (1949 Rev., S. 2055; P.A. 97-203, S. 17, 20.)

      History: P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.

State Codes and Statutes

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State Codes and Statutes

Statutes > Connecticut > Title12 > Chap216 > Sec12-380

      Sec. 12-380. Commissioner may compromise tax. In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such settlement of the tax as may be for the best interests of the state, and payment of any sum agreed to by him with such approval shall be a satisfaction of such tax, and a certificate thereof signed by the commissioner shall be recorded in the records of the probate court in this state having jurisdiction of the decedent's estate.

      (1949 Rev., S. 2055; P.A. 97-203, S. 17, 20.)

      History: P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.