House Bill No. 8002
House Bill No. 8002
June 18 Special Session, PUBLIC ACT NO. 97-3
AN ACT CONCERNING CERTAIN CHANGES TO THE
ADMINISTRATION OF THE SUCCESSION TAX.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Section 12-358 of the general
statutes is repealed and the following is
substituted in lieu thereof:
Clerks of probate courts shall report monthly
to the Commissioner of Revenue Services all
letters testamentary or of administration granted
upon estates of decedents in such courts on forms
provided by him for that purpose and containing
such information as he may require. They shall
also furnish [monthly] to the commissioner,
without charge, a certified copy of every will
admitted to probate WHEN THEY FORWARD THE RETURN
PROVIDED FOR IN SECTION 12-359 FOR THE ESTATE TO
WHICH SUCH WILL PERTAINS and, on his written
request, such certified copies of any papers on
file in such courts pertaining to any decedent's
estate as he may deem necessary to the performance
of his duties.
Sec. 2. Section 12-364 of the general
statutes is repealed and the following is
substituted in lieu thereof:
Any person shall, if the Commissioner of
Revenue Services finds, upon evidence satisfactory
to him, that a joint tenant of real property
situated in this state has died and that the
payment of any succession tax with respect to the
interest of such deceased joint tenant in such
real property is adequately assured, or that no
succession tax will become due therefrom, be
entitled to a certificate of release of lien
reciting that the Commissioner of Revenue Services
has released such real property from the operation
of any lien for succession taxes with respect to
the interest of such deceased joint tenant in such
real property WHICH SHALL BE CONCLUSIVE PROOF THAT
SUCH REAL PROPERTY HAS BEEN RELEASED FROM THE
OPERATION OF SUCH LIEN. Such certificate of
release of lien may be [filed in any probate court
in this state and shall thereupon constitute
conclusive proof to such court that such real
property has been released from the operation of
such lien] RECORDED IN THE OFFICE OF THE TOWN
CLERK OF THE TOWN IN WHICH SUCH REAL PROPERTY IS
SITUATED. A finding by the [Commissioner of
Revenue Services] COMMISSIONER that the payment of
such tax is adequately assured shall be based upon
the receipt by the [Commissioner of Revenue
Services] COMMISSIONER of a bond or other security
for an amount and with surety satisfactory to him,
conditioned upon the full payment of all
succession taxes with respect to the gross taxable
estate of such deceased joint tenant or upon the
payment to the [Commissioner of Revenue Services]
COMMISSIONER of an amount satisfactory to him on
account of such tax or upon the finding by the
[Commissioner of Revenue Services] COMMISSIONER
that an executor or administrator of the estate of
such deceased joint tenant has been duly appointed
in this state and that the official bond of such
administrator or executor, or, if such
administrator or executor is a corporation, its
financial responsibility, furnishes adequate
protection for the payment of all succession
taxes. THE COMMISSIONER MAY ADOPT REGULATIONS, IN
ACCORDANCE WITH THE PROVISIONS OF CHAPTER 54, THAT
PRESCRIBE THE CIRCUMSTANCES UNDER WHICH A JUDGE OF
THE PROBATE COURT HAVING JURISDICTION OF SUCH
ESTATE IS PERMITTED TO ISSUE A CERTIFICATE OF
RELEASE OF LIEN, BASED ON A FINDING BY SAID JUDGE
THAT PAYMENT OF ANY SUCCESSION TAX WITH RESPECT TO
THE INTEREST OF A DECEASED JOINT TENANT IN REAL
PROPERTY IS ADEQUATELY ASSURED OR THAT NO
SUCCESSION TAX WILL BECOME DUE FROM SUCH PROPERTY.
Sec. 3. Section 12-366 of the general
statutes is repealed and the following is
substituted in lieu thereof:
The tax herein imposed shall be a lien in
favor of the state of Connecticut upon the real
property so passing from the due date until paid,
with the interest and costs that may accrue in
addition thereto; provided such lien shall not be
valid as against any lienor, mortgagee, judgment
creditor or bona fide purchaser provided they have
no notice, unless and 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 as tax
thereon as the commissioner OF REVENUE SERVICES
may specify or by the giving to the commissioner
of a bond for such amount; or the commissioner,
upon application by the fiduciary, may make an
order transferring such lien to other real
property of the estate or of the transferee, which
order of transfer shall be recorded as above. 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. [The commissioner shall furnish on
request a certificate to any corporation that no
tax lien attaches to any intangible personal
property under the provisions of this section.]
THE COMMISSIONER MAY ADOPT REGULATIONS IN
ACCORDANCE WITH THE PROVISIONS OF CHAPTER 54 THAT
PRESCRIBE THE CIRCUMSTANCES UNDER WHICH A JUDGE OF
THE PROBATE COURT HAVING JURISDICTION OF AN ESTATE
IS PERMITTED TO DISCHARGE A LIEN BY THE PAYMENT OF
SUCH AMOUNT AS TAX ON SUCH REAL PROPERTY AS THE
JUDGE MAY SPECIFY.
Sec. 4. Section 12-378 of the general
statutes is repealed and the following is
substituted in lieu thereof:
(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. SIXTY
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 SIXTIETH 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 VALUED AT MORE THAN
ONE THOUSAND DOLLARS IS DISCOVERED AFTER SUCH
OPINION. 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 SIXTIETH 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, AS AMENDED BY SECTION 3 OF
THIS ACT, OR SECTION 12-364, AS AMENDED BY SECTION
2 OF THIS ACT, 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 inventory of] the GROSS TAXABLE
estate is free from any claim for [succession] tax
due the state UNDER THIS CHAPTER in respect to the
interest of [the] SUCH deceased PERSON in such
real property.
Sec. 5. Subsection (a) of section 12-382 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(a) Subject to the provisions of subsections
(b) and (c) of this section, any person, firm,
corporation or association which, without the
consent of the commissioner, transfers, pays or
delivers, or permits the transfer, payment or
delivery of, any property, the transfer of which
is subject to the tax imposed by the provisions of
this chapter, SHALL, if no administration has been
granted BY A PROBATE COURT OF THIS STATE, as
provided by law, and if such person, firm,
corporation or association has actual knowledge of
the death of the transferor, [shall] be liable to
a penalty of three times the amount of tax found
to be due under the provisions of this chapter, to
be recovered in an action brought by the Attorney
General. THE COMMISSIONER MAY ADOPT REGULATIONS,
IN ACCORDANCE WITH THE PROVISIONS OF CHAPTER 54,
THAT PRESCRIBE THE CIRCUMSTANCES UNDER WHICH THE
TRANSFER, PAYMENT OR DELIVERY OF ANY PROPERTY IS
PERMITTED WITHOUT THE CONSENT OF SAID
COMMISSIONER, AND THE FORMS AND SUCH INFORMATION
TO BE CONTAINED IN SUCH FORMS AS THE COMMISSIONER
MAY REQUIRE TO BE FILED IN ORDER TO OBTAIN THE
CONSENT OF THE COMMISSIONER.
Sec. 6. Section 45a-345 of the general
statutes is repealed and the following is
substituted in lieu thereof:
Any judge of probate is authorized to waive
the requirements of sections 45a-341 [,] AND
45a-343 [and 45a-344] for estates coming within
the provisions of sections 4a-15 and 4a-16.
Sec. 7. Section 45a-344 of the general
statutes is repealed.
Sec. 8. This act shall take effect January 1,
1998.
Approved June 30, 1997