Connecticut § 12-384 - Liability of representatives of estates and transferees.
Full text of Connecticut Connecticut General Statutes § 12-384 — Liability of representatives of estates and transferees., with citation guidance and answers to common questions.
§ 12-384. Liability of representatives of estates and transferees.
Sec. 12-384. Liability of representatives of estates and transferees. Administrators, executors and trustees of estates and transferees shall be personally liable for the tax imposed by this chapter and for any interest thereon, except that no administrator, executor or trustee shall be liable for a greater sum than the value of the property actually received by him, and transferees shall be liable only for the tax and interest on property transferred to them.
(1949 Rev., S. 2059.)
Cited. 116 C. 450; 152 C. 338.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-384
What does Connecticut General Statutes § 12-384 cover?
Section 12-384 ("Liability of representatives of estates and transferees.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-384?
A common citation format is "Connecticut General Statutes § 12-384" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-384 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.