Sec. 12-381. Enforcement against personal property.
Sec. 12-381. Enforcement against personal property. In case of any taxable
transfer when no administration has been taken out, the Attorney General may sue any
donee, beneficiary or transferee, other than a bona fide purchaser, in the superior court
of any judicial district to enjoin the transfer of any personal property included in such
taxable transfer, pending the determination of the tax by the Probate Court, and, after
such determination, the Commissioner of Revenue Services may sue for the collection
of such tax and may attach such personal property. Nothing herein shall be construed
to diminish the rights and duties of the Commissioner of Revenue Services relating to
the collection of taxes due the state.
(1949 Rev., S. 2056; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 2, 127.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 78-280 substituted "judicial district" for "county".