Connecticut Administrative Code
Title 12 - Taxation
364 - Release of Succession Tax Liens
Section 12-364-1 - Release of succession tax liens by probate court; real property owned in joint tenancy with right of survivorship
Universal Citation: CT Reg of State Agencies 12-364-1
Current through September 9, 2024
(a) Definitions. For purposes of sections 12-364-1, 12-366-1, 12-382-1, and 12-398-1 of the Regulations of Connecticut State Agencies:
(1) "Commissioner" means the Commissioner of
Revenue Services;
(2) "Exempt
beneficiary" means a:
(A) Class AA
beneficiary (the surviving spouse of the decedent);
(B) Class A beneficiary, as defined in §
12-344(a)
of the Connecticut General Statutes, of the estate of a decedent who dies on or
after January 1, 2001;
(C) Class B
beneficiary, as defined in section
12-344(a)
of the Connecticut General Statutes, of the estate of a decedent who dies on or
after January 1, 2003; or a
(D)
Class C beneficiary, as defined in section
12-344(a)
of the Connecticut General Statutes, of the estate of a decedent who dies on or
after January 1, 2005;
(3) "Gross taxable estate" means gross
taxable estate as defined in section
12-349 of
the Connecticut General Statutes;
(4) "Net estate" means net estate as defined
in section
12-350
or
12-352
of the Connecticut General Statutes, as the case may be;
(5) "Judge of probate" means:
(A) The judge of probate who has jurisdiction
of a resident decedent's estate;
(B) The judge of probate for the district
that has jurisdiction of a nonresident decedent's ancillary estate;
or
(C) The judge of probate for the
district in which a nonresident decedent's real property is situated, if
ancillary proceedings have not already started.
(b) Certificate of release of lien. Where a resident or a nonresident decedent's gross taxable estate includes an interest in real property held in joint tenancy with the right of survivorship, the judge of probate may issue a certificate of release of lien for such real property if he or she finds that no Connecticut succession or transfer tax will be due from the property held in joint tenancy.
(c) Finding that no tax will be due.
(1) The judge of probate's finding
that no Connecticut succession or transfer tax will be due with respect to the
interest of the decedent in real property shall be based on satisfactory
evidence that either:
(A) the surviving joint
tenant is an exempt beneficiary; or that
(B) No succession or transfer tax is likely
to be due, given the value of the decedent's gross taxable estate and the
beneficiaries to whom the estate will pass.
(2) The judge of probate's finding that no
tax will be due shall not affect the responsibility of any person to file a
return, or to collect or pay any tax subsequently found to be due under chapter
216 of the Connecticut General Statutes.
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