Sec. 12-365. Administration on taxable transfer.
Sec. 12-365. Administration on taxable transfer. (a) If no person applies for
administration within thirty days after the death of any transferor, the commissioner
may apply to the court of probate for the district within which the transferor died a
resident or, if the transferor was not a resident of this state, to the court of probate for
the district wherein the real estate and tangible personal property owned by the transferor
is situated, for the appointment of an administrator and, after notice and hearing, such
court may appoint an administrator.
(b) If no administration has been granted upon the estate of the transferor because
of the fact that the transferor died without leaving property which could pass by his will
or by the laws of this state relating to descent and distribution, the court of probate for
the district within which the transferor resided at the date of his death or, if the transferor
died a nonresident of this state, the court of probate for the district within which the real
estate or tangible personal property is situated, may, upon its own motion or upon the
written application of the Commissioner of Revenue Services, the transferee or any
party in interest appoint an administrator for the purpose of determining and collecting
the tax due under the provisions of this chapter. Such fiduciary shall have the same
duties and powers relating to the filing of a return and relating to the collection and
payment of any such tax as if such property had belonged to the transferor at the date
of his death.
(1949 Rev., S. 2042; 1971, P.A. 863, S. 6; P.A. 77-614, S. 139, 610.)
History: 1971 act added Subsec. (b) re appointment of administrator in cases where transferor died without leaving
property which could pass by will or laws of state, effective January 1, 1972, and applicable to estates of persons dying
on and after that date (all estates of persons dying before January 1, 1972, are subject to succession or inheritance tax laws
applicable before that date and continued in force for that purpose); P.A. 77-614 substituted commissioner of revenue
services for tax commissioner, effective January 1, 1979.