Sec. 45a-92. (Formerly Sec. 45-26). Payments to State Treasurer.
Sec. 45a-92. (Formerly Sec. 45-26). Payments to State Treasurer. (a) Payments to State Treasurer established. Each person who is a judge of probate at any
time during any calendar year shall file with the Probate Court Administrator on or
before April first of the succeeding year a statement signed under penalty of false statement showing the actual gross receipts and itemized costs of his or her office and the
net income for each such calendar year. If such person ceases to hold office, he or she
shall also file with the Probate Court Administrator, on or before April first of the second
and third years next following, a statement signed under penalty of false statement
showing his or her net income from his or her former office for the first and second
calendar years next following the calendar year in which he or she ceased to hold office.
At the time of filing, each such person shall pay to the State Treasurer as hereinafter
provided the sum required by this section, less sums previously paid to the State Treasurer on account. Payment shall be credited by the State Treasurer to the fund established
by section 45a-82.
(b) Payments on behalf of deceased judge of probate. The personal representative
of each person who holds the office of judge of probate, at any time during any calendar
year, and dies while in office, or within twenty-four months after ceasing to hold office,
shall file with the Probate Court Administrator, on or before March first next following
such death, a statement signed under penalty of false statement showing the actual gross
receipts and itemized costs of the decedent's office for the preceding calendar year
and the decedent's net income from that office for such calendar year. The personal
representative shall file with the Probate Court Administrator on or before March first of
the second year following said death a statement signed under penalty of false statement
showing the net income to the decedent's estate from such office for the preceding
calendar year.
(c) Amounts to be paid to State Treasurer. Each judge of probate or personal
representative, except a judge of probate who is the Probate Court Administrator, shall
at the time of filing such returns pay to the State Treasurer to be credited to the fund
established by section 45a-82, a percentage of the annual net income from such office
based on the following table in which the percentage appearing in the left column shall
first be multiplied by the minimum annual compensation of a high volume court as
provided in subsection (k) of this section, as in effect on the first day of July of the
calendar year for which an assessment is due pursuant to this section, the product of
which shall then be multiplied by the applicable percentage appearing in the right
column:
First 20% of the compensation assessment rate
of a high volume court
$1 nominal
Next 6.67%5%
Next 6.66%10%
Next 6.67%15%
Next 6.67%25%
Next 6.66%35%
Next 13.34%50%
Next 33.33%75%
Next 33.67%80%
Next 66.67%85%
Next 133.33%95%
Excess over 333.67%, up to the maximum amount computed at 97.5%
by the Probate Court Administrator
All over the maximum amount computed at 100% by the Probate Court
Administrator.
As used in this subsection, "maximum amount" means the amount of annual net income
from such office which, when applying the percentage payments set forth above, shall
result in the judge of probate retaining as net compensation, after the payment of the
above amounts, no more than the product resulting from the multiplication of seventy-two dollars by the annual weighted-workload of the court, as defined in regulations
issued by the Probate Court Administrator pursuant to subdivision (1) of subsection (b)
of section 45a-77, but not to exceed the compensation of a high volume court as set
forth in subsection (k) of this section, provided this limitation shall not apply to those
courts described in subsection (k) of this section. Such payment shall be deemed to be
a necessary expense of such office, but shall not be deductible from the gross income
for the purpose of determining net income of such office under this section. Notwithstanding the provisions of this subsection, the annual minimum compensation of a judge
of probate shall be no less than the product resulting from the multiplication of fifteen
dollars by the annual weighted-workload of the court, as defined in regulations issued
by the Probate Court Administrator pursuant to subdivision (1) of subsection (b) of
section 45a-77, or no less than the judge's average compensation for the three-year
period from January 1, 1996, to December 31, 1998, but, in no event shall that minimum
compensation exceed that provided pursuant to subsection (k) of this section.
(d) Payments by Probate Court Administrator. (1) Any judge of probate who
is the Probate Court Administrator shall pay to the State Treasurer, to be credited to
said fund, one hundred per cent of the annual net income from his office during the
period of time he serves as Probate Court Administrator. (2) For the purposes of this
assessment, fees received after but earned before his appointment as Probate Court
Administrator shall be subject to the assessment set forth in the table in this section.
Fees received after such judge of probate ceases to be the Probate Court Administrator
but earned during his term as Probate Court Administrator shall be paid in full to the
State Treasurer after the deduction of the expenses of his office. (3) The books and
records of any judge of probate acting as Probate Court Administrator shall be audited
by the Auditors of Public Accounts at the beginning of his term as Probate Court Administrator and thereafter at least annually during his term as Probate Court Administrator
and upon completion of his term as Probate Court Administrator or as judge of probate
whichever occurs first. (4) A judge of probate who is Probate Court Administrator shall
make no expenditure in his court for salaries, equipment, or any other expenditure exceeding the sum of one hundred dollars in the aggregate, annually, without first having
obtained the approval of the Chief Court Administrator.
(e) Estimate of annual net income. (1) On or before January thirty-first of each
year, each person required to make payment under this section shall estimate such annual
net income and shall advise the Probate Court Administrator thereof, upon such forms
and pursuant to such regulations as said administrator shall promulgate. (2) Each person
who takes office as a judge of probate after February first of any calendar year, as the
result of death, retirement, resignation or removal of the immediately previous incumbent of that office, shall file his estimate of annual net income with the Probate Court
Administrator and shall make the necessary payment to the State Treasurer in accordance
therewith not later than sixty days after taking office.
(f) Payments to State Treasurer. If, based upon such estimate, the amount payable
shall be less than one hundred dollars, the payment thereof shall be made in one payment
on or before December thirty-first of the applicable year. Otherwise, the amount payable
shall be made in four substantially equal installments payable on or before the last day
of March, June, September and December of the applicable year, except that in the case
of an estimate filed pursuant to subdivision (2) of subsection (e) of this section, the
amount payable under such estimate shall be made in substantially equal installments
on such installment payment dates next following the timely filing of such estimate in
such year. The estimated payment may be amended and changed at any time during the
year in which it is payable by increasing or decreasing the amount. The amount of such
increase or decrease shall be paid for or adjusted in the installment or payment due at
the time the estimated assessment is next payable after such amendment. The Probate
Court Administrator may issue regulations pursuant to subdivision (1) of subsection (b)
of section 45a-77 to carry out the intent of this subsection.
(g) Report of income. Upon the completion of each calendar year, and in any event
on or before the first day of April of the succeeding calendar year, each person required
to make payment under this section shall make a report signed under penalty of false
statement to the Probate Court Administrator, upon forms prescribed by and subject to
regulations promulgated by the administrator, of the following: (1) The gross income
received by virtue of such office; (2) actual expenses incurred in connection with the
office; (3) the net income of such office prior to the payment of the assessment installments hereinbefore provided; (4) the amount paid during the preceding calendar year
to the State Treasurer on account of the foregoing estimate; and (5) the amount of the
difference, if any, between the amount so paid and the amount actually due. This report
shall be open to public inspection.
(h) Deficiency and overpayment. If the amount already paid was less than the
amount due, such person shall, on or before March first of the succeeding calendar year,
pay to the State Treasurer the entire deficiency. If the amount already paid was more
than the amount due, such person shall either, at his election and pursuant to regulations
promulgated by the State Treasurer, be entitled to a refund of such excess payment to
be paid from the fund provided by section 45a-82, or a credit in the amount of the
overpayment to be charged against the future obligations of such person to said fund.
(i) Penalty for deficiency. (1) If any estimated quarterly payments required to be
paid pursuant to subsection (f) of this section are less than one-fourth of seventy per
cent of the total assessment due for that year or less than one-fourth of ninety-five per
cent of the assessment paid for the prior year, such person shall be obligated to pay to
such fund a penalty of ten per cent of the amount of the deficiency, except that the
Probate Court Administrator may waive such penalty for cause in accordance with regulations issued pursuant to subdivision (1) of subsection (b) of section 45a-77. Any such
penalty shall become payable upon demand by the Probate Court Administrator, and
be due within thirty days after such demand, in accordance with regulations issued by
the Probate Court Administrator, and shall be subject to interest under subdivision (2)
of this subsection in the event of default in such payment. (2) Any payments required
under subsection (f) or (h) of this section which are not paid at the applicable times
prescribed in said subsections, and any penalty payment required under subdivision (1)
of this subsection which is not timely paid, shall incur simple interest at the rate applicable under section 12-376 for delinquent payment of succession and transfer taxes where
no extension has been granted, to be payable to the State Treasurer and to be added to
the fund established under section 45a-82. Any alleged delinquency of a judge of probate
in making payments as required under this section shall be referred by the State Treasurer
to the Attorney General for such action as the Attorney General deems necessary.
(j) Calculation of expenses; net operating loss. (1) As used in this subsection and
subsections (c) to (i), inclusive, of this section, for any calendar year, the term "actual
expenses incurred in connection therewith" may include as an allowable deduction the
amount of any net operating loss for a prior calendar year as provided in this section.
(2) The term "net operating loss" means the excess of itemized costs and expenses of
office allowed by this section over the gross income. A net operating loss may be deducted in the calendar year following the year in which the net operating loss occurred,
but (A) if the net income of such subsequent year is not sufficient to pay all of such net
operating loss, then the balance of such net operating loss may be deducted in the second
calendar year following such net operating loss; and (B) if the net income of such second
calendar year is not sufficient to pay all of the remaining net operating loss, then the
balance of such net operating loss may be deducted in the third calendar year following
such net operating loss. In no event shall any such net operating loss or part thereof be
deductible for any report beyond the third calendar year in which it occurred.
(k) Compensation of judges in high volume courts. Notwithstanding the provisions of subsection (c) of this section concerning percentage payments, a judge of probate who is the judge in a court of probate designated as a high volume court shall be
permitted to retain as net compensation, before the payment of any amounts due under
sections 45a-34 to 45a-54, inclusive, and 45a-75, the sum which shall be the greater of
(1) the net compensation resulting from the application of the percentages in subsection
(c) of this section or (2) compensation earned after payment of actual expenses of the
office not to exceed seventy-five per cent of the amount of the salary of a Superior Court
judge as determined in accordance with subsection (a) of section 51-47 as determined
on July first of the calendar year for which the assessments are being paid pursuant to
this section. If a judge of probate of a high volume court leaves office during a calendar
year, or if a judge of probate of a high volume court assumes office and serves during
a portion of the calendar year, the minimum net compensation provided in this section
shall be prorated in accordance with the number of days served during the calendar year
as the numerator, and three hundred and sixty-five as the denominator, provided if the
business of the court in a calendar year does not produce sufficient income with which
to pay the minimum net compensation, then payment for that year shall not be extended
to subsequent calendar years. For the purposes of this subsection, "high volume court"
shall mean a court of probate which serves a district having an estimated population of
seventy thousand or more persons as reported in the State Register and Manual for the
calendar year immediately preceding (A) the year for which the judge was elected, (B)
the year in which such judge was elected, or (C) any year of the term of office of such
judge. The amount of assessment payable to the State Treasurer under this section shall
be reduced by the amount necessary to provide to the judge the minimum compensation
to which such judge is entitled under this section, and the estimates of annual net income
required in subsections (e) and (f) of this section may be reduced accordingly. Minimum
compensation as provided herein shall only be payable if all ordinary and necessary
expenses of the court are paid.
(1949 Rev., S. 6833; 1967, P.A. 558, S. 23; 1969, P.A. 528, S. 1; 1971, P.A. 278, S. 1; 1972, P.A. 281, S. 41; P.A. 73-365, S. 4; P.A. 74-94, S. 3, 5; P.A. 75-229; P.A. 77-576, S. 64, 65; P.A. 80-418, S. 1, 2; 80-476, S. 19; P.A. 81-472, S.
146, 147, 159; P.A. 84-24; 84-51, S. 1, 2; 84-546, S. 162, 173; P.A. 85-196; 85-613, S. 133, 154; P.A. 87-503, S. 1, 2;
P.A. 88-215; P.A. 92-118, S. 3; P.A. 97-90, S. 2; P.A. 98-219, S. 1, 34; P.A. 99-84, S. 11, 12; P.A. 00-76, S. 2; 00-196, S.
26; P.A. 07-184, S. 9, 15-17.)
History: 1967 act amended provisions to distinguish between payments made on or before March 1, 1968, and those
made each year after that date and revised table, adding 78% level and revising 100% level accordingly; 1969 act divided
section into Subsecs., clarified provisions with regard to required filings and payments made in first and second years after
judge ceases to hold office and required filings and payments made by representative of deceased judge, added provision
re successor's filing of annual net income estimate and raised penalty for underestimated payments from 9% to 10% of
amount of deficiency and interest on late payments from 6% to 9% per annum; 1971 act deleted provision for monthly
installments where amount payable exceeds $1,200, added exception re amendment of estimated payments and corresponding adjustment in installments, and changed basis for ineligibility for renomination or election from failure to make payments within 30 days of due date to April deadline or 60 days after any objection to report has been resolved and allowed
exception to ineligibility rule if majority of chief court administrator, probate court administrator and attorney general
concur; 1972 act changed basis for 68% and 78% levels in Subsec. (c) table, revising 100% level accordingly; P.A. 73-365 deleted former provisions re ineligibility for renomination or election and inserted provision which required that
alleged delinquency be referred to attorney general for action; P.A. 74-94 added provisions in Subsec. (c) specifically
applicable to probate court administrator's payments, audits of his books and records and expenditures; P.A. 75-229 added
Subsec. (d); P.A. 77-576 changed 78% level, revising 100% level accordingly; P.A. 80-418 revised table in Subsec. (c) re
"maximum amount", defined in that Subsec.; P.A. 80-476 reorganized Subsecs. and rephrased provisions but made no
substantive changes; P.A. 81-472 added Subsec. (e)(2), containing language removed from Subsec. (f) and placed in (e);
P.A. 84-24 amended Subsec. (i) increasing rate of interest on delinquent payments from 9% to 18%; P.A. 84-51 amended
Subsec. (c) by revising table and percentage levels and made technical changes in provisions re salary of superior court
judge, including deleting obsolete provisions; P.A. 84-546 changed effective date of P.A. 84-51 from January 1, 1984, to
April 25, 1984, with applicability to income received during calendar years commencing on or after January 1, 1984; P.A.
85-196 amended Subsec. (f) adding exception for payments under estimates filed pursuant to Subsec. (e)(2) of this section;
and amended Subsec. (i) adding provision re payment of penalty and interest in event of default of payment; P.A. 85-613
made technical change; P.A. 87-503 added Subsec. (k) re minimum compensation of judge of probate who is judge of
probate court designated as a high volume court; P.A. 88-215 amended Subsec. (k) by changing population figure used in
determination of high volume court from 100,000 to 70,000 people; Sec. 45-26 transferred to Sec. 45a-92 in 1991; P.A.
92-118 amended Subsec. (k) by adding phrase "or if a judge of probate of a high volume court assumes office and serves
during a portion of the calendar year" in provision re prorating compensation; P.A. 97-90 amended Subsec. (f) re authority
of Probate Court Administrator to adopt regulations to carry out intent of Subsec. (f), amended Subsec. (i) re estimated
payments required to be paid and added provision re waiver of penalty by Probate Court Administrator and amended Subsec.
(k) re year for determining "high volume court"; P.A. 98-219 amended Subsec. (c) by revising method of computation of
percentage of annual net income payable to State Treasurer by probate judge, effective January 1, 1999; P.A. 99-84 amended
Subsecs. (a), (b) and (g) by deleting "sworn" and inserting "signed under penalty of false statement"; P.A. 00-76 amended
Subsec. (g) by deleting "March" and inserting "April"; P.A. 00-196 amended Subsec. (c) by changing "333.33%" to
"333.67%" and making technical changes; P.A. 07-184 amended Subsec. (a) to substitute "April first" for "March first"
and, effective July 1, 2007, made technical changes in Subsecs. (c), (f) and (i).
Annotation to former section 45-26:
Provision concerning ineligibility for renomination or election is not an infraction of Article VI, section 10 of the state
constitution and is valid. 157 C. 150.