How to Avoid Probate in Connecticut

In Connecticut, an asset skips probate when title or a beneficiary form already names the person who takes it. That covers real estate held in joint tenancy with right of survivorship, joint bank and credit union accounts, an account held in trust for a named person, securities registered in beneficiary form, retirement and life insurance beneficiary designations, a motor vehicle registration naming a beneficiary, and property retitled into a funded revocable trust. One planning tool that other states advertise does not exist here.

Connecticut has no transfer-on-death deed for real estate. Any page, form seller, or software product offering you one is describing another state's law. Read this guide as a planning map, and check anything touching your own house or your own family with a licensed Connecticut attorney.

Two more Connecticut answers surprise people. Probate avoidance does not remove the estate tax return, and it does not shrink the Probate Court fee. Both are set out below with the sections that say so.

Connecticut Has No Transfer-On-Death Deed

Start here, because getting this wrong costs a family a filing.

Title 47 of the General Statutes carries every Connecticut chapter on land and land titles. Its published chapter list runs Land Titles, Forms of Deeds and Mortgages, Validation of Conveyance Defects, Unfair Real Estate Listing Agreements, Easements and Restrictions, Fences, Indians, Condominium Act, Real Estate Syndicates, New Home Warranties, Common Interest Ownership Act, and Community Land Trusts. No chapter creates a deed that moves real estate at death.

Connecticut does have transfer-on-death law. It sits in two places, and neither one reaches land:

• Securities. Conn. Gen. Stat. §§ 45a-468 to 45a-468m are the Uniform Transfer on Death Security Registration Act. Section 45a-468a defines a security as a share, participation, or other interest in property, in a business, or in an obligation of an enterprise or other issuer, and folds in a security account meaning a brokerage account, its cash balance, and the earnings on the holdings. Land sits nowhere in that definition.
• Motor vehicles. Section 14-16(b) lets a sole individual owner write a beneficiary on the certificate of registration.

So a Connecticut house leaves probate through survivorship title or a funded revocable trust. Nothing else in the statutes does that job.

Survivorship Title, And Why Connecticut Has No Tenancy By The Entirety

Survivorship is the oldest way to keep a Connecticut house out of court, and the wording on the deed decides whether you have it.

Conn. Gen. Stat. § 47-14a lists the forms that work. A conveyance to two or more natural persons creates a joint tenancy in fee simple with right of survivorship when it runs to the grantees and unto the survivor of them, or to them for their lives with a remainder limited to the survivor, or to the grantees as joint tenants with right of survivorship, or with the words "as joint tenants" added after their names. The section also says the grantees may hold in equal or unequal shares.

Married Connecticut couples get one surprise. Section 47-14a takes a conveyance running to two grantees "as tenants by the entirety" and creates a joint tenancy in fee simple with right of survivorship instead. Connecticut has no tenancy by the entirety, so a married couple here gets survivorship without the creditor protection that entirety states attach to it. Copy written for Florida, Massachusetts, or Michigan does not carry over.

Two more wrinkles worth reading before you add a name to a deed:

• A divorce or dissolution severs a married couple's joint tenancy and converts them into tenants in common as to each other, unless the decree says otherwise, under § 47-14g. That severance does not bind anyone else until a certified copy of the decree or an abstract of it is recorded in the land records of the town where the property sits.
• Adding a co-owner while you are alive hands that person present rights in the property and exposes it to their creditors and their divorce. Use survivorship deliberately.

Pull the recorded deed and read the words on it before you assume anything. A tenancy in common share carries no survivorship, and that share goes through the estate.

Joint Accounts And The In-Trust-For Account At A Connecticut Bank

Connecticut has no payable-on-death deposit account statute. Title 36a, which governs banks and credit unions, offers two devices instead, and they behave differently.

Joint accounts. Conn. Gen. Stat. § 36a-290 treats an account in the names of two or more natural persons, payable to any one of them or to the survivor, as a joint account. The bank or credit union may pay any owner during their lives and the survivors after a death. Subsection (b) makes that setup prima facie evidence of an intent to vest title in the survivor. Read the standard carefully: Public Act 23-161 changed the rebuttal test, so a family member disputing ownership now needs a preponderance of the evidence rather than clear and convincing evidence. A Connecticut joint account carries a presumption a court can still be talked out of.

Accounts held in trust for a named person. Section 36a-296 is the Connecticut answer to a payable-on-death form, and almost nobody names it. A bank or credit union may not open an account held by one natural person in trust for another until the depositor supplies the beneficiary's name and residential address. Unless the depositor files a writing saying otherwise, the statute conclusively presumes three terms: the depositor may withdraw or charge the funds during life, the depositor takes the account free of the trust if the beneficiary dies first, and title vests in the named beneficiary free of the trust when the depositor dies first. Connecticut courts have called this arrangement the poor man's will.

Ask your bank which of the two forms it is opening, then get the answer in writing. Review every designation after a marriage, a divorce, a birth, or a death, and name a backup wherever the form allows one.

There is a catch on the joint account that no competitor page assembles. Section 36a-292 says that where the deceased owner left no other estate of sufficient value, the surviving owner must pay, out of the joint account, valid claims for the decedent's funeral expenses, the expenses of settling the estate, debts for the last sickness, and any debt due the state for aid or care. Each survivor's exposure is capped at the account balance on the date of death divided by the number of owners immediately before that date, and a creditor who exhausts the estate has direct recourse against the survivor. Taking the money does not end the obligation.

Beneficiary-Form Registration For Securities

Brokerage and investment holdings get their own rules, and they are tighter than most summaries admit.

• Who may use it. Section 45a-468b allows beneficiary-form registration only where the registration shows sole ownership by one individual, or multiple ownership by two or more individuals with right of survivorship rather than as tenants in common.
• Nothing changes while you live. Section 45a-468f says the designation has no effect on ownership until the owner's death, and the sole owner or all surviving owners may cancel or change it at any time without the beneficiary's consent.
• What happens at death. Section 45a-468g passes ownership to the beneficiaries who survive all owners. Multiple beneficiaries hold as tenants in common until the security is divided. If no beneficiary survives, the security belongs to the estate. That is the argument for naming a contingent beneficiary today.
• The firm can decline. Section 45a-468h says a registering entity is not required to offer or accept beneficiary-form registration, and it may not accept a request unless the request is in writing.

Ask your brokerage for its transfer-on-death or beneficiary registration form, then confirm in writing that the registration went through.

The Vehicle Beneficiary Connecticut Barely Advertises

Connecticut runs a real transfer-on-death for cars, and it lives in the motor vehicle code rather than the probate code, so people miss it.

Section 14-16(b) lets a motor vehicle owned by one owner who is a natural person carry a beneficiary designated in writing in a space provided on the certificate of registration. The owner keeps every ownership right during life and the beneficiary has none. After the death, the beneficiary has 60 days to apply to the Commissioner of Motor Vehicles with the original certificate of registration showing the designation, a death certificate, proof of identity, and the fees. Miss that window and the right to take the vehicle under this subsection is gone. The beneficiary's right also ranks behind each lienholder whose security interest is recorded under chapter 247.

The Connecticut vehicle transfer page covers the forms, the fees, and what the Department of Motor Vehicles asks for when no beneficiary was named.

Revocable Living Trusts

With no transfer-on-death deed available, the revocable trust is the Connecticut answer for a house that should pass without a court file.

Connecticut adopted the Connecticut Uniform Trust Code in Public Act 19-137, effective January 1, 2020. Section 45a-499oo says that unless the terms of a trust expressly provide that it is irrevocable, the settlor may revoke or amend it. Read the carve-out in the same subsection: that default does not apply to a trust created under an instrument executed before January 1, 2020, so an older Connecticut trust is governed by its own words and by the law in place when it was signed. Subsection (c) sets out how revocation works, including that a written revocable trust may be amended only by a later written instrument.

While you are alive and able to revoke, section 45a-499pp(b) makes the beneficiaries' rights subject to your control and the trustee's duties owed exclusively to you. You stay in charge, and a successor trustee steps in at your death or incapacity. Work through the Connecticut revocable living trust guide for how a house gets deeded in and what the successor trustee inherits.

Funding is where these plans fail. A trust keeps out of probate only the property you actually retitle into it. The deed to the house has to be signed and recorded with the town clerk, and the accounts have to be moved. An unfunded trust is an expensive folder.

Be clear-eyed about what a Connecticut trust does not do:

• It does not stop the state. Under section 45a-486, the Department of Social Services may apply to the Superior Court to terminate an inter vivos trust in which the settlor or the settlor's spouse is a beneficiary once either becomes an applicant for or a recipient of Medicaid, and the court orders the principal and undistributed income distributed back to the settlor. The section reaches trusts established or funded on or after October 1, 1992 and within the federal lookback window, and it gives an exit only on clear and convincing evidence that no principal purpose of the trust was Medicaid qualification.
• It does not stop a contest forever. Section 45a-499qq gives a contestant the earlier of one year after the settlor's death or 120 days after the trustee sends a copy of the instrument plus notice of the trust's existence, the trustee's name and address, and the time allowed. Sending that notice is the trustee's main protective move.

The $40,000 Affidavit In Lieu Of Administration

Connecticut keeps a court-lite path for a modest estate, and it is narrower than the headline number suggests.

Conn. Gen. Stat. § 45a-273 lets the surviving spouse, or the next of kin, or a person the court finds has sufficient interest, file a sworn affidavit in the Probate Court for the district where the decedent lived instead of petitioning for admission of a will or for letters of administration. Four conditions run the gate:

1. The decedent's solely owned tangible and intangible personal property totals no more than $40,000, counted without the property that passes outside probate by operation of law.
2. The decedent owned no solely owned real property in Connecticut at death.
3. The affidavit states whether the decedent received aid or care from the state, lists the solely owned assets, and lists every claim, expense, and tax due in the seven payment classes of section 45a-365.
4. The court sends a copy to the Department of Administrative Services and issues no decree until 30 days after that copy goes out.

Two limits matter. This path reaches no real estate at all, so a house takes it off the table. And the affidavit is a court filing with a waiting period, not a form you hand to a bank. The Connecticut small estate affidavit page covers the form, the state-aid disclosure, and what a bank will accept.

Property That Skips Probate Still Answers For Debts

Connecticut ranks who pays the decedent's bills, and a transfer-on-death beneficiary sits on that list.

Section 45a-369 sets six orders of liability: distributees first, then residuary beneficiaries, then beneficiaries of general dispositions, then beneficiaries of specific dispositions of personal property, then beneficiaries of specific dispositions of real property, and last, transfer-on-death beneficiaries. Last is not exempt.

Section 45a-368 is the engine. A beneficiary is liable in the Superior Court, up to the fair market value on the date of distribution of what they received, for the expenses of administering the estate, claims, the decedent's funeral expenses, and every tax the estate owes. Subsection (b) gates the suit: the claimant must first show the fiduciary has insufficient assets, that people higher in the order cannot answer, and that any lien or security interest has been enforced. Section 45a-370 then caps each beneficiary at a ratable share.

Medicaid gets its own claim. Section 17b-95 gives the state a claim against the estate of any former Medicaid beneficiary for amounts federal law requires Connecticut to recover, limited to what the surviving spouse, parent, or dependent children do not need for support, and ranked ahead of other unsecured claims except last-sickness expenses to $375, funeral and burial costs, and administrative expenses including probate fees, taxes, and scheduled fiduciary fees.

Avoiding Probate Does Not Avoid The Connecticut Estate Tax

Connecticut is one of the minority of states with its own estate tax, and non-probate property counts toward it.

Conn. Gen. Stat. § 12-391(g)(9) sets the schedule for deaths on or after January 1, 2023: no tax up to the federal estate tax exclusion figure, and a flat 12 percent of the excess above it. The Department of Revenue Services states the 2026 number plainly. For estates of decedents dying during 2026, the Connecticut exemption is $15 million, and Connecticut estate tax is due when the Connecticut taxable estate exceeds $15 million.

Watch the measure. Section 12-391(c)(1)(C) defines the Connecticut taxable estate as the federal gross estate less allowable deductions under Chapter 11 of the Internal Revenue Code, plus every Connecticut taxable gift made since January 1, 2005. The federal gross estate sweeps in the survivorship house, the joint account, the beneficiary-form brokerage account, the funded revocable trust, and life insurance the decedent owned. Section 12-391(d)(1)(E) also caps the tax payable at $15 million for a resident dying on or after January 1, 2019, which is a separate rule that happens to share the exemption's number. Do not read the cap as the exemption.

Here is the part that catches Connecticut families who skipped probate on purpose. Section 12-392(b)(3)(J) requires a return for every decedent dying on or after January 1, 2023 who was a Connecticut resident at death, or a nonresident whose gross estate held Connecticut real property or tangible personal property. Two lanes follow, and the Department of Revenue Services publishes them as a table:

Section 12-392(b)(4) closes the gap when no fiduciary exists: if no executor or administrator is appointed, qualified, and acting, each person in actual or constructive possession of any of the decedent's property is treated as the executor for tax purposes and must file. So a Connecticut family that avoided a full estate still has a Probate Court filing and a filer. The tax is due six months from the date of death under section 12-392(a)(1).

That same subsection names who pays. Executors, administrators, trustees, grantees, donees, beneficiaries, and surviving joint owners are liable for the tax and for any interest or penalty until it is paid, capped at the value of the property each actually received. Survivorship title moves the asset. It does not move the bill.

Run the tax question on its own before you assume a plan that skips court also skips the tax.

The Probate Court Fee Follows The Gross Estate

Connecticut charges its Probate Court fee on a base that includes property probate never touched. Families who moved everything into survivorship title and beneficiary forms still get an invoice.

Section 45a-107(b)(1) says the basis for fees is the greatest of four measures: the gross estate for succession tax purposes under section 12-349, the inventory and its supplements, the Connecticut taxable estate as defined in section 12-391, or the gross estate for estate tax purposes under chapters 217 and 218. The fourth measure is the federal gross estate figure, so the survivorship house and the funded trust both sit inside it. Any portion of the base attributable to property passing to a surviving spouse is cut by 50 percent.

The sliding scale in section 45a-107(b)(2) runs from a $25 minimum to $1,865 plus 0.25 percent of the amount over $500,000 for a base between $500,000 and $2,000,000, and it stops at a flat $40,000 for a base of $8,877,000 and over. Where the base is under $10,000 and a full estate is opened, subdivision (3) sets a $150 minimum. The court invoices this after the estate tax return sets the values, which is why the bill arrives late.

The Estate Tax Lien That Stalls A Connecticut Closing

Anyone selling an inherited Connecticut house should read one more section before listing it.

Section 12-398(d) makes the estate tax a lien in favor of the state on the real property transferred, running from the due date until the tax is paid, with interest and costs. That lien is not valid against a lienor, mortgagee, judgment creditor, or bona fide purchaser until notice of it is filed or recorded in the town clerk's office where mortgages and conveyances for that property are recorded.

Section 12-398(e) supplies the cure and names who issues it. Anyone is entitled to a certificate of release of lien once the Probate Court or the Commissioner of Revenue Services finds the tax is adequately assured or that no tax is due. The Probate Court issues the certificate unless a return has to go to the Commissioner under section 12-392(b)(3), in which case the Commissioner issues it. The certificate is then recorded with the town clerk of the town where the property sits, and recording it is conclusive proof the property is released.

A buyer's attorney will look for that certificate at closing even when no tax is owed. Gather it before you list. The Connecticut selling inherited property guide walks through the sale itself.

One Trade-Off For Married Couples

Connecticut measures a surviving spouse's statutory share against the will alone. Section 45a-436(a) defines the statutory share as a life estate of one-third in value of all the property passing under the will, real and personal, after payment of all debts and charges against the estate, and subsection (c) gives the surviving spouse 150 days after the mailing of the decree admitting the will to file the election.

Property moving by survivorship, by beneficiary form, or through a funded trust never passes under the will, so it sits outside that measure. A plan that pushes most of an estate into non-probate channels can leave a surviving spouse with a statutory share of very little. Talk that through with a Connecticut attorney before you build one.

Documents That Protect You While You Are Alive

Keeping assets out of probate settles what happens after a death. Two documents cover the years before it.

A durable Connecticut power of attorney lets an agent handle your money and property if you cannot, which heads off a Probate Court conservatorship of the estate. A Connecticut advance directive lets you appoint a health care representative to make medical decisions once a physician finds you unable to. Neither avoids probate, and both keep a court out of your lifetime affairs.

Putting It Together

A workable Connecticut checklist is short and mostly free:

1. Pull the recorded deed and read the survivorship wording against section 47-14a. Do not assume a married couple holds by the entirety, because Connecticut has none.
2. Ask your bank whether your account is a joint account under section 36a-290 or an in-trust-for account under section 36a-296, and keep the written answer.
3. Register brokerage accounts in beneficiary form, and name a contingent beneficiary.
4. Review the beneficiary designation on every retirement account and insurance policy after any family change.
5. Write a beneficiary on the vehicle registration if one person owns the car, and tell that person about the 60-day window.
6. Ask whether the house belongs in a funded revocable trust, since Connecticut offers no transfer-on-death deed.
7. Budget for the estate tax return and the section 45a-107 fee whether or not you open an estate.

No arrangement removes every court step for every family. Where a house, a blended family, a larger estate, Medicaid, or a likely dispute is in the picture, sit down with a licensed Connecticut attorney before you sign or record anything.

Frequently Asked Questions

Does Connecticut have a transfer on death deed?

No. Title 47 of the General Statutes, which holds every chapter on land and land titles, contains no transfer-on-death or beneficiary-deed chapter. Connecticut's transfer-on-death statutes reach securities and security accounts under Conn. Gen. Stat. §§ 45a-468 to 45a-468m and a motor vehicle registration under § 14-16(b). A Connecticut owner keeps a house out of Probate Court through survivorship title or a funded revocable trust instead.

What is the fastest way to avoid probate in Connecticut?

Beneficiary designations. A joint or in-trust-for account at a Connecticut bank under §§ 36a-290 and 36a-296, a beneficiary-form registration at a brokerage under § 45a-468b, a named beneficiary on a retirement plan or life insurance policy, and a beneficiary written on a vehicle registration under § 14-16(b) each move the asset without a court file. They cost nothing and take one visit or one form.

If we avoid probate, do we still file anything with the Connecticut Probate Court?

Yes. Section 12-392(b)(3)(J) requires an estate tax return for every decedent dying on or after January 1, 2023 who was a Connecticut resident, or a nonresident owning Connecticut real property or tangible personal property. An estate at or below the exemption files Form CT-706 NT with the Probate Court alone. Section 12-392(b)(4) says that when no executor or administrator is appointed, each person holding the decedent's property is treated as the executor and must file.

Does a Connecticut revocable trust protect the house from Medicaid?

No. Under § 45a-486, the Department of Social Services may ask the Superior Court to terminate an inter vivos trust in which the settlor or the settlor's spouse is a beneficiary once either applies for or receives Medicaid, and the court orders the principal returned to the settlor. A revocable trust changes where property is administered, not whether the state can reach it.

Is the Connecticut small estate affidavit automatic?

No. Section 45a-273 allows the affidavit only when the decedent's solely owned personal property totals $40,000 or less and the decedent owned no solely owned Connecticut real property. The court sends a copy to the Department of Administrative Services and cannot issue a decree until 30 days after that copy goes out.

This page is general information about Connecticut estates. Verify anything affecting your own situation with the Probate Court for your district or a licensed Connecticut attorney.

Sources:

• Title: Conn. Gen. Stat. Title 47, Land and Land Titles, chapter list. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/title_47.htm
• Title: Conn. Gen. Stat. § 47-14a, Joint tenancy in fee simple with survivorship. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_821.htm#sec_47-14a
• Title: Conn. Gen. Stat. § 47-14g, Divorce or marriage dissolution of husband and wife joint tenants. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_821.htm#sec_47-14g
• Title: Conn. Gen. Stat. § 36a-290, Joint deposit and share accounts. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_665a.htm#sec_36a-290
• Title: Conn. Gen. Stat. § 36a-292, Liability of survivor receiving payment on joint deposit account or share account. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_665a.htm#sec_36a-292
• Title: Conn. Gen. Stat. § 36a-296, Deposits or share accounts in trust. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_665a.htm#sec_36a-296
• Title: Conn. Gen. Stat. § 45a-468a, Definitions. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-468a
• Title: Conn. Gen. Stat. § 45a-468b, Registration in beneficiary form: Sole or joint tenancy ownership. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-468b
• Title: Conn. Gen. Stat. § 45a-468f, Effect of registration in beneficiary form. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-468f
• Title: Conn. Gen. Stat. § 45a-468g, Ownership on death of owner. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-468g
• Title: Conn. Gen. Stat. § 45a-468h, Protection of registering entity. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-468h
• Title: Conn. Gen. Stat. § 14-16, Transfer of ownership. Designation of beneficiary. Fees. Penalties. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_246.htm#sec_14-16
• Title: Conn. Gen. Stat. § 45a-499oo, Revocation or amendment of revocable trust. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-499oo
• Title: Conn. Gen. Stat. § 45a-499pp, Settlor's powers; powers of withdrawal. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-499pp
• Title: Conn. Gen. Stat. § 45a-486, Termination of inter vivos trust when settlor or spouse is an applicant for or recipient of medical assistance. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-486
• Title: Conn. Gen. Stat. § 45a-499qq, Limitation on action contesting validity of revocable trust; distribution of trust property. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-499qq
• Title: Conn. Gen. Stat. § 45a-273, Settlement of small estates without probate of will or letters of administration. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-273
• Title: Conn. Gen. Stat. § 45a-368, Liability of beneficiaries. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-368
• Title: Conn. Gen. Stat. § 45a-369, Order of liability; preferences. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-369
• Title: Conn. Gen. Stat. § 45a-436, Succession upon death of spouse. Statutory share. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-436
• Title: Conn. Gen. Stat. § 17b-95, Claim of state on death of Medicaid beneficiary for amounts due under federal law. Priority of claims. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_319s.htm#sec_17b-95
• Title: Conn. Gen. Stat. § 12-391, Transfer of resident and nonresident estates. Definitions. Rate of tax. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_217.htm#sec_12-391
• Title: Conn. Gen. Stat. § 12-392, Payment of tax. Penalties for late filing. Extension of time. Method of filing. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_217.htm#sec_12-392
• Title: Conn. Gen. Stat. § 12-398, Amended return. Additional assessment. Tax lien. Certificate of release of lien. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_217.htm#sec_12-398
• Title: Conn. Gen. Stat. § 45a-107, Fees and expenses for settlement of decedent's estate. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_801b.htm#sec_45a-107
• Title: Estate and Gift Tax Information. Publisher: Connecticut Department of Revenue Services. Publication Date: June 30, 2026. URL: https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information

It is not legal advice.