The probate judge, upon making a determination as provided in section 12-401, shall make an order directing the executor, administrator or other fiduciary to charge the prorated amounts against the persons against whom the tax has been so prorated so far as he is in possession of property or interests of such persons, and directing all other persons against whom the tax has been so prorated or who are in possession of property or interests of such persons to make payment of such prorated amounts to such executor, administrator or other fiduciary.
(1949 Rev., S. 2079.)
Structure Connecticut General Statutes
Chapter 218 - Federal and State Estate Taxes
Section 12-400. - “Persons interested in the estate”, defined.
Section 12-401. - Proration of estate taxes. Procedure.
Section 12-402. - Tax to be paid by executor or administrator.
Section 12-403. - Distribution by fiduciary.
Section 12-404. - Order directing payment of prorated amounts.