Sec. 12-380. Commissioner may compromise tax.
Sec. 12-380. Commissioner may compromise tax. In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such
settlement of the tax as may be for the best interests of the state, and payment of any
sum agreed to by him with such approval shall be a satisfaction of such tax, and a
certificate thereof signed by the commissioner shall be recorded in the records of the
probate court in this state having jurisdiction of the decedent's estate.
(1949 Rev., S. 2055; P.A. 97-203, S. 17, 20.)
History: P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.