(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.
Structure Connecticut General Statutes
Chapter 216 - Succession and Transfer Taxes
Section 12-340. - Tax on transfers of property. Sunset of chapter.
Section 12-341a. - Effective date.
Section 12-341b. - Taxable transfers by persons dying on and after July 1, 1963.
Section 12-341c. - Effective date.
Section 12-342. - Life, accident and war risk insurance.
Section 12-343. - Jointly-owned property.
Section 12-344a. - Additional amount added to tax.
Section 12-344b. - Applicable rates.
Section 12-345. - Revocable trusts.
Section 12-345c. - Taxable transfer made, when.
Section 12-345d. - Lapse of power.
Section 12-345e. - Tax liability for transfer of property subject to general power of appointment.
Section 12-345f. - Power created on or before October 21, 1942.
Section 12-346. - Transfers to executors and trustees in lieu of commissions.
Section 12-348. - Declaration by officer of corporation or other entity claiming exemption.
Section 12-349. - Gross taxable estate.
Section 12-349a. - Effective date.
Section 12-350. - Net estate of resident transferors; deductions.
Section 12-351. - Administration expenses not deductible.
Section 12-352. - Net estate of nonresident transferor; deductions.
Section 12-353. - Life estates; annuities.
Section 12-354. - Estate which may be divested.
Section 12-355. - Compounding of tax. Contingent remainders.
Section 12-356. - Determination of value of contingent interest by Insurance Commissioner.
Section 12-357. - Supervision by commissioner.
Section 12-358. - Reports by clerks of probate courts. Certified copies of wills and papers.
Section 12-359. - Reports of representatives of transferors.
Section 12-363. - Jointly-owned real property; certificate of tax payment.
Section 12-364. - Certificate of release of lien. Regulations.
Section 12-365. - Administration on taxable transfer.
Section 12-366. - Lien for taxes. Regulations.
Section 12-368. - Waiver of hearing on computation of tax.
Section 12-369. - Action for quieting title to property.
Section 12-370. - Forms. Reciprocal exchange of information.
Section 12-371. - Estates of nonresident decedents; cooperation with other states.
Section 12-372. - Authority to compromise or arbitrate dispute as to decedent's domicile.
Section 12-373. - Agreement of compromise to fix amount of tax.
Section 12-374. - Determination of domicile by arbitration.
Section 12-375. - Tax due at death.
Section 12-376. - Payment. Interest. Extensions.
Section 12-376a. - Waiver of interest on tax on certain transfers.
Section 12-377. - Temporary payments.
Section 12-378. - Opinion of no tax due by probate court. Receipts and certificates.
Section 12-379. - Computation and payment by fiduciary.
Section 12-380. - Commissioner may compromise tax.
Section 12-381. - Enforcement against personal property.
Section 12-383. - Penalty for false return or affidavit.
Section 12-384. - Liability of representatives of estates and transferees.
Section 12-385. - Enforcement by sale of property.
Section 12-386. - Legacy charged on real property.
Section 12-387a. - Out-of-state action to collect succession tax; local tax.
Section 12-387b. - Reciprocity.
Section 12-387c. - “Tax” to include interest and penalties.
Section 12-388. - Certain refunds to estates subject to additional succession tax.
Section 12-389. - Appointment of attorneys to represent the Commissioner of Revenue Services.
Section 12-390. - Applicability of this chapter. Continuance in force of former statutes.