Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-358

Reports by clerks of probate courts. Certified copies of wills and papers

Official textcga.ct.gov
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 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.

(1949 Rev., S. 2039; 1971, P.A. 863, S. 4; 1972, P.A. 265, S. 2; P.A. 77-614, S. 139, 610; June 18 Sp. Sess. P.A. 97-3, S. 1, 8.)

History: 1971 act required probate court clerks to supply commissioner with certified copies of papers pertaining to decedent's estate upon written request; 1972 act required clerks to furnish monthly, without charge, certified copies of all wills admitted to probate, effective May 18, 1972, but retroactive to January 1, 1972, and applicable to estates of persons dying on or after that date (all estates of persons dying before January 1, 1972, are subject to succession 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 changed report requirement from monthly to when the return provided for in Sec. 12-359 for the estate to which the will pertains is forwarded, effective January 1, 1998.

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In this chapter (40 sections)
  1. 12-345 · Revocable trusts
  2. 12-345a · Taxation of property transferred by exercise or nonexercise…
  3. 12-345b · Taxation of property transferred by exercise or nonexercise…
  4. 12-345c · Taxable transfer made, when
  5. 12-345d · Lapse of power
  6. 12-345e · Tax liability for transfer of property subject to general…
  7. 12-345f · Power created on or before October 21, 1942
  8. 12-346 · Transfers to executors and trustees in lieu of commissions
  9. 12-347 · Exemptions
  10. 12-348 · Declaration by officer of corporation or other entity claiming…
  11. 12-349 · Gross taxable estate
  12. 12-349a · Effective date
  13. 12-350 · Net estate of resident transferors; deductions
  14. 12-351 · Administration expenses not deductible
  15. 12-352 · Net estate of nonresident transferor; deductions
  16. 12-353 · Life estates; annuities
  17. 12-354 · Estate which may be divested
  18. 12-355 · Compounding of tax. Contingent remainders
  19. 12-356 · Determination of value of contingent interest by Insurance…
  20. 12-357 · Supervision by commissioner
  21. 12-358 · Reports by clerks of probate courts. Certified copies of wills…
  22. 12-359 · Reports of representatives of transferors
  23. 12-363 · Jointly-owned real property; certificate of tax payment
  24. 12-364 · Certificate of release of lien. Regulations
  25. 12-365 · Administration on taxable transfer
  26. 12-366 · Lien for taxes. Regulations
  27. 12-367 · Computation and assessment of tax; objections thereto. Refund…
  28. 12-368 · Waiver of hearing on computation of tax
  29. 12-369 · Action for quieting title to property
  30. 12-370 · Forms. Reciprocal exchange of information
  31. 12-371 · Estates of nonresident decedents; cooperation with other states
  32. 12-372 · Authority to compromise or arbitrate dispute as to decedent's…
  33. 12-373 · Agreement of compromise to fix amount of tax
  34. 12-374 · Determination of domicile by arbitration
  35. 12-375 · Tax due at death
  36. 12-376 · Payment. Interest. Extensions
  37. 12-376a · Waiver of interest on tax on certain transfers
  38. 12-376b · Optional payment in installments up to ten years when…
  39. 12-376c · Extension of time for payment when estate consists primarily…
  40. 12-376d · Tax credit for the value of a work of art accepted by the…
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