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Payment of the estate tax is due within nine months after the date of the decedent s death unless an extension of time to pay has been granted. Where to File You may file your completed Form CT-4422 UGE by fax mail or in person at the DRS main office. Department of Revenue Services Estate Tax Section PO Box 2972 Hartford CT 06104-2972 Form CT-4422 UGE Application for Certificate Releasing Connecticut Estate Tax Lien Rev. 9/08 For estates of deced.

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