Connecticut § 12-403 - Distribution by fiduciary.
Full text of Connecticut Connecticut General Statutes § 12-403 — Distribution by fiduciary., with citation guidance and answers to common questions.
§ 12-403. Distribution by fiduciary.
Sec. 12-403. Distribution by fiduciary. No executor, administrator or other person acting in a fiduciary capacity shall be required to transfer, pay over or distribute any property or fund with respect to which a federal or state estate tax is imposed until the amount of such tax or taxes due from the devisee, legatee, heir-at-law, distributee or other person to whom such property is transferred is paid or, if the apportionment of tax has not been determined, until adequate security is furnished by the transferee for such payment.
(1949 Rev., S. 2078.)
Frequently Asked Questions About Connecticut § 12-403
What does Connecticut General Statutes § 12-403 cover?
Section 12-403 ("Distribution by fiduciary.") 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 § 12-403?
A common citation format is "Connecticut General Statutes § 12-403" (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 § 12-403 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.