Sec. 12-379. Computation and payment by fiduciary.
Sec. 12-379. Computation and payment by fiduciary. Notwithstanding the provisions of section 12-378, an executor or administrator, after filing the return required
by section 12-359, together with a proposed computation of the tax payable, and paying
the amount of such tax so computed, and after the probate court has approved the final
account of such fiduciary, which account shall include a reasonable reserve for additional
succession taxes that may be payable, is authorized to distribute, in accordance with the
orders of such probate court, such portion of the estate as to which the Commissioner
of Revenue Services does not file an objection in such probate court within thirty days
after written notice from such fiduciary of the approval of such final account.
(1955, S. 1156d; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.