Succession tax

Succession tax in the United States

Succession tax in Connecticut

In brief, the distinction between an estate tax (more in the U.S.) and a succession tax (also see it) is that the former is a tax upon the transfer of property at death by a decedent, while the latter is, in its essence, a tax upon the right to receive property from the estate (more in the U.S.) of a decedent. McLaughlin v. Green, 136 Connecticut (provision) 138, 140,69 A.2d 289 (1949).