Form C-106 - Interest Rates On Underpayments And Overpayments Of Succession And Transfer Taxes And The Estate Tax

ADVERTISEMENT

Department of Revenue Services
State of Connecticut
Form C-106
25 Sigourney Street
Hartford CT 06106-5032
Interest Rates on Underpayments and
(New 04/02)
Overpayments of Succession and Transfer
Taxes and the Estate Tax
Succession Tax
Interest Rate on Underpayments of Succession Tax
Estate of any person dying
Interest Rate:
On or after July 1, 1995
1% per month*
On or after July 1, 1980, but before July 1, 1995
15% per year
On or after July 1, 1978, but before July 1, 1980
12% per year
Before July 1, 1978
9% per year
Interest Rate on Overpayments of Succession Tax
Estate of any person dying
Interest Rate:
On or after July 1, 1995
2/3% per month*
On or after July 1, 1986, but before July 1, 1995
3/4% per month
On or after July 1, 1980, but before July 1,1986
7.5% per year
On or after July 1, 1978, but before July 1, 1980
6% per year
Before July 1, 1978
No interest
Estate Tax
Interest Rate on Underpayments of Estate Tax
Estate of any person dying
Interest Rate:
On or after July 1, 1995
1% per month*
On or after July 1, 1980, but before July 1, 1995
15% per year
On or after July 1, 1978, but before July 1, 1980
12% per year
Before July 1, 1978
9% per year
Interest Rate on Overpayments of Estate Tax
Estate of any person dying
Interest Rate:
On or after July 1, 1995
2/3% per month**
On or after July 1, 1980, but before July 1, 1995
7.5% per year
On or after July 1, 1978, but before July 1, 1980
6%
Before July 1, 1978
No interest
*
This interest rate also applies to the estate of any person dying before July 1, 1995, for any tax due
and owing on or after July 1, 1995.
** This interest rate also applies to the estate of any person dying before July 1, 1995, for any
overpayment due and payable on or after July 1, 1995.
Page 1 of 1

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go