Connecticut § 12-386 - Legacy charged on real property.
Full text of Connecticut Connecticut General Statutes § 12-386 — Legacy charged on real property., with citation guidance and answers to common questions.
§ 12-386. Legacy charged on real property.
Sec. 12-386. Legacy charged on real property. If a legacy subject to the tax imposed by this chapter is charged upon or payable out of real property, the heirs or devisees to whom the real property is transferred, before paying such legacy, shall deduct the tax thereon and pay it to the representatives of the estate and, upon failure of the heirs or devisees to deduct and pay such tax, it may be enforced against the real property out of which the legacy was payable in the manner prescribed by section 12-385 and shall be a lien upon such real property.
(1949 Rev., S. 2061.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-386
What does Connecticut General Statutes § 12-386 cover?
Section 12-386 ("Legacy charged on real property.") 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 § 12-386?
A common citation format is "Connecticut General Statutes § 12-386" (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 § 12-386 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.