Amount of Connecticut
Taxable Estate | Rate of Tax
|
| Not over $2,000,000 | None |
Over $2,000,000
but not over $2,100,000 | 5.085% of the excess over $0
|
Over $2,100,000
but not over $2,600,000 | $106,800 plus 8% of the excess
over $2,100,000 |
Over $2,600,000
but not over $3,100,000 | $146,800 plus 8.8% of the excess
over $2,600,000 |
Over $3,100,000
but not over $3,600,000 | $190,800 plus 9.6% of the excess
over $3,100,000 |
Over $3,600,000
but not over $4,100,000 | $238,800 plus 10.4% of the excess
over $3,600,000 |
Over $4,100,000
but not over $5,100,000 | $290,800 plus 11.2% of the excess
over $4,100,000 |
Over $5,100,000
but not over $6,100,000 | $402,800 plus 12% of the excess
over $5,100,000 |
Over $6,100,000
but not over $7,100,000 | $522,800 plus 12.8% of the excess
over $6,100,000 |
Over $7,100,000
but not over $8,100,000 | $650,800 plus 13.6% of the excess
over $7,100,000 |
Over $8,100,000
but not over $9,100,000 | $786,800 plus 14.4% of the excess
over $8,100,000 |
Over $9,100,000
but not over $10,100,000 | $930,800 plus 15.2% of the excess
over $9,100,000 |
Over $10,100,000
| $1,082,800 plus 16% of the excess
over $10,100,000 |
(h) (1) For the purposes of this chapter, each decedent shall be presumed to have
died a resident of this state. The burden of proof in an estate tax proceeding shall be
upon any decedent's estate claiming exemption by reason of the decedent's alleged
nonresidency.
(2) Any person required to make and file a tax return under this chapter, believing
that the decedent died a nonresident of this state, may file a request for determination
of domicile in writing with the Commissioner of Revenue Services, stating the specific
grounds upon which the request is founded provided (A) such person has filed such
return, (B) at least two hundred seventy days, but no more than three years, has elapsed
since the due date of such return or, if an application for extension of time to file such
return has been granted, the extended due date of such return, (C) such person has not
been notified, in writing, by said commissioner that a written agreement of compromise
with the taxing authorities of another jurisdiction, under section 12-395a, is being negotiated, and (D) the commissioner has not previously determined whether the decedent
died a resident of this state. Not later than one hundred eighty days following receipt of
such request for determination, the commissioner shall determine whether such decedent
died a resident or a nonresident of this state. If the commissioner commences negotiations over a written agreement of compromise with the taxing authorities of another
jurisdiction after a request for determination of domicile is filed, the one-hundred-eighty-day period shall be tolled for the duration of such negotiations. When, before
the expiration of such one-hundred-eighty-day period, both the commissioner and the
person required to make and file a tax return under this chapter have consented in writing
to the making of such determination after such time, the determination may be made at
any time prior to the expiration of the period agreed upon. The period so agreed upon
may be extended by subsequent agreements in writing made before the expiration of
the period previously agreed upon. The commissioner shall mail notice of his proposed
determination to the person required to make and file a tax return under this chapter.
Such notice shall set forth briefly the commissioner's findings of fact and the basis of
such proposed determination. Sixty days after the date on which it is mailed, a notice
of proposed determination shall constitute a final determination unless the person required to make and file a tax return under this chapter has filed, as provided in subdivision
(3) of this subsection, a written protest with the Commissioner of Revenue Services.