Sec. 12-378. Opinion of no tax due by probate court. Receipts and certificates.
Sec. 12-378. Opinion of no tax due by probate court. Receipts and certificates.
(a) In each case in which the judge of the probate court having jurisdiction of the estate
of a deceased person believes that the estate is not subject to tax under this chapter, such
judge shall send a written opinion to the Commissioner of Revenue Services, with the
copy of the tax return provided for in section 12-359, setting forth the judge's reasons
for such opinion. Thirty days after the date on which such opinion is filed, the opinion
shall be conclusive evidence that all real property included in the gross taxable estate
is free from any claim for tax due the state under this chapter in respect to the interest
of such deceased person in such real property, and that no tax is due from the estate,
unless, (1) on or before the thirtieth day after the filing of such opinion, the commissioner
has filed an objection to such opinion or (2) the appraised value or the extent of taxability
of any item is increased or property is discovered after such opinion and the tax attributable to such item or to such after-discovered property equals or exceeds one hundred
dollars. The probate court may, at any time, correct an error or mistake in the opinion.
If said judge has filed an opinion that no tax is due from an estate and the Commissioner
of Revenue Services has not filed an objection to such opinion on or before the thirtieth
day after the filing of such opinion, said judge shall issue a certificate reciting that no
tax under this chapter is due from the estate, which shall be conclusive proof that any
lien on such property under section 12-366 or section 12-364 is discharged. Such certificate may be recorded in the office of the town clerk of the town in which the real property
is situated.
(b) The Commissioner of Revenue Services shall issue receipts in duplicate for all
taxes paid or, if no tax is found due, a certificate that no tax is due, but shall not be
required to issue a certificate that no tax is due whenever a judge of the probate court
having jurisdiction of the estate of a deceased person issues an opinion as provided in
subsection (a) of this section, and the commissioner has not filed an objection to such
opinion. A copy of the final receipt or of such certificate, if any, that the commissioner
is required to provide under this subsection, with the amount of the gross taxable estate
shown thereon, shall be filed with the probate court and sent to the fiduciary or transferee
and no representative of an estate shall be entitled to a final accounting unless such final
receipt or such certificate, if any, that said commissioner is required to provide under
this subsection, has been filed with the probate court. Such final receipt filed with the
probate court shall be conclusive evidence that all real property included in the gross
taxable estate is free from any claim for tax due the state under this chapter in respect
to the interest of such deceased person in such real property.
(1949 Rev., S. 2054; 1971, P.A. 863, S. 11; P.A. 77-614, S. 139, 610; June 18 Sp. Sess. P.A. 97-3, S. 4, 8; P.A. 99-121, S. 11, 28.)
History: 1971 act 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 and transfer 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; June 18 Sp. Sess. P.A. 97-3 added new Subsec. (a) re determination by probate court that no
tax is due, designated existing section as Subsec. (b), provided that no certificate is required to be issued when probate
court issues an opinion and no objection is filed and made technical changes, effective January 1, 1998; P.A. 99-121
amended Subsec. (a) to modify reporting requirement from when property valued at more than $1,000 to when additional
tax equals or exceeds $100 and to reduce the time the commissioner has to object to a no-tax opinion from 60 days to 30
days, effective July 1, 1999.
Cited. 152 C. 338.