Sec. 45a-584. (Formerly Sec. 45-312). Taxation. Refund for overpayment. - Connecticut Statutes

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Statutes > Connecticut > Title45a > Chap802g > Sec45a-584

      Sec. 45a-584. (Formerly Sec. 45-312). Taxation. Refund for overpayment. Any interest, rights or powers in property, real or personal, which have been duly disclaimed pursuant to the provisions of sections 45a-578 to 45a-585, inclusive, shall be subject to the tax imposed under chapter 216, and acts amendatory thereof, as if such interests had originally passed to those receiving such interests as a result of disclaimer. If an interest which may be disclaimed has not been disclaimed prior to the computation or the decree provided for in subsection (b) of section 12-367, such tax may be computed as if no possibility of disclaimer existed. A refund for overpayment of such tax as a result of disclaimer may be obtained if a claim for such refund is filed within the time limit and in the manner specified in subsection (d) of section 12-367.

      (1972, P.A. 62, S. 14; P.A. 81-396, S. 13.)

      History: P.A. 81-396 replaced provisions re computation of tax and added provision re refund for overpayment of tax; Sec. 45-312 transferred to Sec. 45a-584 in 1991.

      Annotations to former section 45-312:

      Cited. 179 C. 463. Cited. 211 C. 323.

State Codes and Statutes

Statutes > Connecticut > Title45a > Chap802g > Sec45a-584

      Sec. 45a-584. (Formerly Sec. 45-312). Taxation. Refund for overpayment. Any interest, rights or powers in property, real or personal, which have been duly disclaimed pursuant to the provisions of sections 45a-578 to 45a-585, inclusive, shall be subject to the tax imposed under chapter 216, and acts amendatory thereof, as if such interests had originally passed to those receiving such interests as a result of disclaimer. If an interest which may be disclaimed has not been disclaimed prior to the computation or the decree provided for in subsection (b) of section 12-367, such tax may be computed as if no possibility of disclaimer existed. A refund for overpayment of such tax as a result of disclaimer may be obtained if a claim for such refund is filed within the time limit and in the manner specified in subsection (d) of section 12-367.

      (1972, P.A. 62, S. 14; P.A. 81-396, S. 13.)

      History: P.A. 81-396 replaced provisions re computation of tax and added provision re refund for overpayment of tax; Sec. 45-312 transferred to Sec. 45a-584 in 1991.

      Annotations to former section 45-312:

      Cited. 179 C. 463. Cited. 211 C. 323.

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State Codes and Statutes

Statutes > Connecticut > Title45a > Chap802g > Sec45a-584

      Sec. 45a-584. (Formerly Sec. 45-312). Taxation. Refund for overpayment. Any interest, rights or powers in property, real or personal, which have been duly disclaimed pursuant to the provisions of sections 45a-578 to 45a-585, inclusive, shall be subject to the tax imposed under chapter 216, and acts amendatory thereof, as if such interests had originally passed to those receiving such interests as a result of disclaimer. If an interest which may be disclaimed has not been disclaimed prior to the computation or the decree provided for in subsection (b) of section 12-367, such tax may be computed as if no possibility of disclaimer existed. A refund for overpayment of such tax as a result of disclaimer may be obtained if a claim for such refund is filed within the time limit and in the manner specified in subsection (d) of section 12-367.

      (1972, P.A. 62, S. 14; P.A. 81-396, S. 13.)

      History: P.A. 81-396 replaced provisions re computation of tax and added provision re refund for overpayment of tax; Sec. 45-312 transferred to Sec. 45a-584 in 1991.

      Annotations to former section 45-312:

      Cited. 179 C. 463. Cited. 211 C. 323.