Sec. 12-398. Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.
Sec. 12-398. Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien. (a) If the
amount of federal estate tax reported on an estate's federal estate tax return is changed
or corrected by the United States Internal Revenue Service or other competent authority,
the person required to make and file the estate tax return under this chapter shall provide
notice of such change or correction to the commissioner by filing, on or before the date
that is ninety days after the final determination of such change or correction, or as
otherwise required by the commissioner, an amended return under this chapter, and
shall concede the accuracy of such determination or state wherein it is erroneous, and
thereafter promptly furnish to the commissioner any information, schedules, records,
documents or papers relating to such change or correction as the commissioner requires.
The time for filing such return may be extended by the commissioner upon due cause
shown. If, upon examination, the commissioner finds that the estate is liable for the
payment of an additional tax, the commissioner shall, within a reasonable time from
the receipt of such return, notify the estate of the amount of such additional tax, together
with interest thereon computed at the rate of one per cent per month or fraction thereof
from the date when the original tax became due and payable. Within thirty days of the
mailing of such notice, the estate shall pay to the commissioner, in cash or by check,
draft or money order, drawn to the order of the Commissioner of Revenue Services, the
amount of such additional tax and interest. If, upon examination of such return and
related information, the commissioner finds that the estate has overpaid the tax due the
state and has not received from or been allowed by the United States government, or
any agency thereof, a credit or a benefit, as a deduction or otherwise, for or by reason
of such overpayment, the estate shall be paid by the State Treasurer, upon order of the
Comptroller, the amount of such overpayment.
(b) If a person required to make and file the estate tax return under this chapter files
an amended federal estate tax return with the United States Internal Revenue Service,
such person shall also file, not later than ninety days following such amended federal
estate tax filing, an amended return under this chapter and shall give such other information as the commissioner may require. The commissioner may adopt regulations in
accordance with chapter 54, prescribing exceptions to the requirements of this section
as he deems appropriate. If, upon examination of such amended return, the commissioner
finds that the estate is liable for the payment of an additional tax, he shall, within a
reasonable time from the receipt of such amended return, notify the estate of the amount
of such additional tax, together with interest thereon computed at the rate of one per
cent per month or fraction thereof from the date when the original tax became due and
payable. Not later than thirty days following the mailing of such notice, the estate shall
pay to the commissioner, in cash or by check, draft or money order, drawn to the order
of the Commissioner of Revenue Services, the amount of such additional tax and interest.
If, upon examination of such amended return, the commissioner finds that the estate
has overpaid the tax due the state and has not received from or been allowed by the
United States government, or any agency thereof, a credit or a benefit, as a deduction
or otherwise, for or by reason of such overpayment, the estate shall be paid by the State
Treasurer, upon order of the State Comptroller, the amount of such overpayment.
(c) (1) Notwithstanding the provisions of sections 1-200, 1-205, 1-206, 1-210 to
1-213, inclusive, 1-225 to 1-232, inclusive, 1-240 and 19a-342 a court of probate shall
not disclose to any person or state or municipal board, commission, department or
agency, estate tax returns and estate tax return information that are provided to such
court under this chapter, except the Probate Court shall, upon request, disclose such
returns and return information to the Probate Court Administrator and to the Commissioner of Revenue Services, and may disclose such a return or return information to an
executor, administrator, trustee, grantee, donee, beneficiary, surviving joint owner or
other interested party, when any such person establishes, to the satisfaction of such court,
that he or she has a material interest which will be affected by information contained in
such return.
(2) Notwithstanding the provisions of sections 1-200, 1-205, 1-206, 1-210 to 1-213,
inclusive, 1-225 to 1-232, inclusive, 1-240 and 19a-342 the Probate Court Administrator
shall not disclose to any person or state or municipal board, commission, department
or agency, estate tax returns and estate tax return information that are provided to such
administrator, except that the Probate Court Administrator shall, upon request, disclose
such returns and return information to the Commissioner of Revenue Services and a
return and return information concerning a decedent to the court of probate for the district
within which the decedent resided at the date of his death or, if the decedent died a
nonresident of this state, to the court of probate for the district within which real estate
or tangible personal property of the decedent is situated, and may disclose such a return
or return information to an executor, administrator, trustee, grantee, donee, beneficiary,
surviving joint owner or other interested party, when any such person establishes, to the
satisfaction of such administrator, that he has a material interest which will be affected by
information contained in such return.
(d) The tax imposed under this chapter shall be a lien in favor of the state of Connecticut upon the real property so transferred from the due date until paid, with the interest
and costs that may accrue in addition thereto, except that such lien shall not be valid as
against any lienor, mortgagee, judgment creditor or bona fide purchaser until notice of
such lien is filed or recorded in the town clerk's office or place where mortgages, liens
and conveyances of such property are required by statute to be filed or recorded. The
lien upon any real property transferred, or a portion thereof, may be discharged by the
payment of such amount of tax thereon as the commissioner may specify. Any person
shall be entitled to a certificate that the tax upon the transfer of any real property has
been paid, and such certificate may be recorded in the office of the town clerk of the
town within which such real property is situated, and it shall be conclusive proof that
the tax on the transfer of such real property has been paid and such lien discharged.
(e) Any person shall be entitled to a certificate of release of lien with respect to the
interest of the decedent in such real property, if either the court of probate for the district
within which the decedent resided at the date of his death or, if the decedent died a
nonresident of this state, for the district within which real estate or tangible personal
property of the decedent is situated, or the Commissioner of Revenue Services finds,
upon evidence satisfactory to said court or said commissioner, as the case may be, that
payment of the tax imposed under this chapter with respect to the interest of the decedent
in such real property is adequately assured, or that no tax imposed under this chapter is
due. If the decedent's Connecticut taxable estate is two million dollars or less, the certificate of release of lien shall be issued by the court of probate. Such certificate may be
recorded in the office of the town clerk of the town within which such real property is
situated, and it shall be conclusive proof that such real property has been released from
the operation of such lien. The commissioner may adopt regulations in accordance with
the provisions of chapter 54 that establish procedures to be followed by a court of probate
or by said commissioner, as the case may be, for issuing certificates of release of lien,
and that establish the requirements and conditions that must be satisfied in order for a
court of probate or for the commissioner, as the case may be, to find that the payment
of such tax is adequately assured or that no tax imposed under this chapter is due.
(f) The amount of any tax, penalty or interest due and unpaid under the provisions
of this chapter may be collected under the provisions of section 12-35. The warrant
provided under section 12-35 shall be signed by the commissioner or his authorized
agent.
(1949 Rev., S. 2072; P.A. 77-614, S. 139, 610; P.A. 97-165, S. 4, 16; 97-203, S. 18, 20; P.A. 00-174, S. 62, 83; June
Sp. Sess. P.A. 05-3, S. 57.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 97-165 replaced existing section with new Subsecs. (a) to (f) re procedure in the case of change or correction to the
federal estate tax, disclosure of return and return information by the probate court, imposed a tax lien on real property of
all estates and provision for collection, effective July 1, 1997, and applicable to the estate of any person whose death occurs
on or after July 1, 1997; P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997, but failed
to take effect, P.A. 97-165 having deleted the former section; P.A. 00-174 amended Subsec. (a) by adding reference to
other competent authority, deleting requirement for an affidavit for certain information required to be submitted, adding
provisions re filing of amended return and making technical changes for purposes of gender neutrality, effective July 1,
2000; June Sp. Sess. P.A. 05-3 amended Subsec. (e) to provide that certificate shall be issued by the court of probate if
the decedent's estate is $2,000,000 or less, effective June 30, 2005.