Chapter 216a - Generation-Skipping Transfer Tax

CHAPTER 216a

GENERATION-SKIPPING TRANSFER TAX

Table of Contents

Note: Readers should refer to the 2026 Supplement, revised to January 1, 2026, for updated versions of statutes amended, repealed or added during the 2025 legislative sessions.

Secs. 12-390a to 12-390e. Definitions. Generation-skipping transfer tax. Payment; penalties; interest; extension. Additional assessment; refund. Administrative provisions; hearings and appeals.

Secs. 12-390a to 12-390e. Definitions. Generation-skipping transfer tax. Payment; penalties; interest; extension. Additional assessment; refund. Administrative provisions; hearings and appeals. Sections 12-390a to 12-390e, inclusive, are repealed, effective July 8, 2019.

(P.A. 97-165, S. 10–13, 16; P.A. 00-174, S. 61, 83; P.A. 19-186, S. 34.)

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