SB 941 — AN ACT CONCERNING THE DURATION AND RELEASE OF ESTATE AND PROBATE FEE LIENS AND THE REPEAL OF THE SUCCESSION TAX.

4744 8 of 32 Raised Bill No.941 its activities, all the assets, property and moneys of such corporation shall be paid over, upon dissolution, to the respective undergraduate scholarship funds of higher educational institutions located in Connecticut, gifts to which are deductible or exempt from income, estate and succession taxation as more specifically described in Sections 170(c)(2), 501(c)(3) and 2055(a)(2) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, [and section 12- 347,] in such proportions as a majority of the board shall in its absolute discretion determine.

12.11.

(a) (1) Whenever the provisions of section 12-35, as amended by this act, 12-204, 12-205, 12-206, 12-225, 12-226, 12-229, 12-235, 12-242d, 12- 263c, 12-263d, 12-263m, 12-268d, 12-268h, 12-293a, 12-309, 12-330d, 12- 330i, [12-376, 12-376a, 12-376b,] 12-392, 12-414, 12-415, 12-416, 12-419, 12-419a, 12-439, 12-440, 12-458, 12-458d, 12-486a, 12-488, 12-547, 12-548, 12-590, 12-594, 12-638c, 12-638d, 12-646a, 12-647, 12-655, 12-667, 12-722, 12-723, 12-728, 12-731, 12-735, 22a-132, 22a-232, 22a-237c, 38a-277 or 51- 81b require interest to be paid to the Commissioner of Revenue Services at the rate of one per cent per month or fraction thereof or one per cent for each month or fraction thereof, the Commissioner of Revenue Services may adopt regulations in accordance with the LCOprovisions {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0099 of 31chapter R01-SB.docx54 }that Substituterequire Billinterest No.to be paid to said commissioner at the equivalent daily rate in lieu of such monthly rate.

941(2) provisionsIf ofsuch chapterregulations 54are adopted, such regulations shall provide that require(A) interestif tonotice beand paiddemand tois made by said commissioner atfor payment of any amount to said commissioner, and if such amount is paid within ten days after the equivalentdate dailyof ratesuch innotice lieuand demand, interest under this section on the amount so paid shall not be imposed for the period after the date of such monthlynotice rate.and demand and (B) such regulations are applicable to interest required to be paid to the Commissioner of Revenue Services on taxes due and owing on or after LCO No.

(2)4744 If9 such regulations are adopted, such regulations shall provide that (A) if notice and demand is made by said commissioner for payment of any32 amountRaised toBill saidNo.941 commissioner, and if such amount is paid within ten days after the date of such notice and demand, interest under this section on the amount so paid shall not be imposed for the period after the date of such notice and demand and (B) such regulations are applicable to interest required to be paid to the Commissioner of Revenue Services on taxes due and owing on or after the date specified in such regulations, whether or not such taxes first became due before said date.

13.12.

Section 12-33a of the general statutes is repealed and the LCOfollowing {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0010is ofsubstituted 31in R01-SB.docxlieu }thereof Substitute(Effective Billfrom No.passage):

941 following is substituted in lieu thereof (Effective from passage):

14.13.

(a)LCO WhereverNo. used in this chapter, unless otherwise provided, "state collection agency" includes the Treasurer, the Commissioner of Revenue Services and any other state official, board or commission authorized by law to collect taxes payable to the state and any duly appointed deputy of any such official, board or commission;

4744 10 of 32 Raised Bill No.941 (a) Wherever used in this chapter, unless otherwise provided, "state collection agency" includes the Treasurer, the Commissioner of Revenue Services and any other state official, board or commission authorized by law to collect taxes payable to the state and any duly appointed deputy of any such official, board or commission;

Upon the failure of any person to pay any tax, [except any tax under chapter 216,] due within thirty days of its due date, the state collection agency charged by law with the collection of such tax may make out and sign LCOa {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0011warrant directed to any serving officer for distraint upon any property of 31such R01-SB.docxperson }found Substitutewithin Billthe No.state, whether real or personal.

941 a warrant directed to any serving officer for distraint upon any property of such person found within the state, whether real or personal.

In addition thereto, if such warrant has been issued by the Commissioner of Revenue Services, his deputy,LCO theNo. Labor Commissioner, the executive director of the Employment Security Division or any person in the Employment Security Division in a position equivalent to or higher than the position presently held by a revenue examiner four, said serving officer shall be authorized to place a keeper in any place of business and it shall be such keeper's duty to secure the income of such business for the state and, when it is in the best interest of the state, to force cessation of such business operation.

4744 11 of 32 Raised Bill No.941 deputy, the Labor Commissioner, the executive director of the Employment Security Division or any person in the Employment Security Division in a position equivalent to or higher than the position presently held by a revenue examiner four, said serving officer shall be authorized to place a keeper in any place of business and it shall be such keeper's duty to secure the income of such business for the state and, when it is in the best interest of the state, to force cessation of such business operation.

For the purposes of this section, "keeper" means a person who has been given authority by an officer authorized to serve a tax warrant to act in the state's interest to secure the income of a business for the state and, when it is in the best interest of the state, to force the cessation of such business's operation, upon the failure of such business to pay taxes LCOowed {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0012to ofthe 31state. R01-SB.docx } Substitute Bill No.

941 owed to the state.

15.14.

(b) Upon failure of any person to pay any tax, [except taxes under chapter 216,] due the state within thirty days from its due date, or if before the due date of any tax, [except taxes under chapter 216,] the Commissioner of Revenue Services believes that the collection of such tax will be jeopardized by delay, the state shall have a lien, upon perfection as hereinafter provided, upon the goods, accounts, chattel paper,LCO instruments,No. documents, investment property, deposit accounts, commercial tort claims and general intangibles situated in this state and owned by the taxpayer upon the date of perfection, or upon the goods, accounts, chattel paper, instruments, documents, investment property, deposit accounts, commercial tort claims and general intangibles thereafter acquired by the taxpayer.

4744 12 of 32 Raised Bill No.941 paper, instruments, documents, investment property, deposit accounts, commercial tort claims and general intangibles situated in this state and owned by the taxpayer upon the date of perfection, or upon the goods, accounts, chattel paper, instruments, documents, investment property, deposit accounts, commercial tort claims and general intangibles thereafter acquired by the taxpayer.

16.15.

(a) For the purposes of sections 12-204, 12-212, 12-235, 12-268h, 12- LCO309, {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0091312-330i, of[12-366,] 3112-398, R01-SB.docxas }amended Substituteby Billthis No.act, 12-420, 12-441, 12-475, 12-488, 12-555a, 12-594, 12-638j, 12-655 and 12-734:

941 309, 12-330i, [12-366,] 12-398, as amended by this act, 12-420, 12-441, 12-475, 12-488, 12-555a, 12-594, 12-638j, 12-655 and 12-734:

(3) "Commissioner" means the Commissioner of Revenue Services orLCO hisNo. or her authorized agent.

4744 13 of 32 Raised Bill No.

941 or his or her authorized agent.

17.16.

17.

Subsections (a) and (b) of section 12-391 of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage):

(a) With respect to estates of decedents who die prior to January 1, 2005, and except as otherwise provided in section 59 of public act 03-1 of the June 30 special session, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state.

The amount of the tax shall be the amount of the federal credit allowable for estate, inheritance, legacy and succession taxes paid to any state or the District of Columbia under the provisions of the federal internal revenue code in force at the date of such decedent's death in respect to any property owned by such decedent or subject to such taxes as part of or in connection with the estate of such decedent.

If real or tangible personal property of such decedent is located outside this state and is subject to estate, inheritance, legacy, or succession taxes by any state or states, other than the state of Connecticut, or by the District of Columbia for which such federal credit is allowable, the amount of tax due under this section shall be reduced by the lesser of:

LCO No.

4744 14 of 32 Raised Bill No.941 (1) The amount of any such taxes paid to such other state or states or said district and allowed as a credit against the federal estate tax;

or (2) an amount computed by multiplying such federal credit by a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate over which such other state or states or said district have jurisdiction for estate tax purposes to the same extent to which this state would assert jurisdiction for estate tax purposes under this chapter with respect to the residents of such other state or states or said district, and (B) the denominator of which is the value of the decedent's gross estate.

Property of a resident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state, tangible personal property having an actual situs in this state, and intangible personal property owned by the decedent, regardless of where it is located.

[The amount of any estate tax imposed under this subsection shall also be reduced, but not below zero, by the amount of any tax that is imposed under chapter 216 and that is actually paid to this state.] (b) With respect to the estates of decedents who die prior to January 1, 2005, and except as otherwise provided in section 59 of public act 03- 1 of the June 30 special session, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state, the amount of which shall be computed by multiplying (1) the federal credit allowable for estate, inheritance, legacy, and succession taxes paid to any state or states or the District of Columbia under the provisions of the federal internal revenue code in force at the date of such decedent's death in respect to any property owned by such decedent or subject to such taxes as a part of or in connection with the estate of such decedent by (2) a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes and (B) the denominator of which is the value of the decedent's gross estate.

Property of a nonresident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state and tangible personal property having an actual situs in this state.

[The LCO No.

4744 15 of 32 Raised Bill No.941 amount of any estate tax imposed under this subsection shall also be reduced, but not below zero, by the amount of any tax that is imposed under chapter 216 and that is actually paid to this state.] Sec.

(S) Services of the agent of any person in relation to the sale of any item of tangible personal property for such person, exclusive of the services of a consignee selling works of art [, as defined in subsection LCO(b) {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-009414of section 12-376c,] or articles of 31clothing R01-SB.docxor }footwear Substituteintended Billto No.be worn on or about the human body other than (i) any special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when used for the athletic activity or protective use for which it was designed, and (ii) jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body but not worn on the body, under consignment, exclusive of services provided by an auctioneer.

941 (b) of section 12-376c,] or articles of clothing or footwear intended to be worn on or about the human body other than (i) any special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when used for the athletic activity or protective use for which it was designed, and (ii) jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body but not worn on the body, under consignment, exclusive of services provided by an auctioneer.

The exercise of the powers granted by sections 15-120g to 15-120o, inclusive, constitute the performance of an essential governmental function and the authority shall not be required to pay any taxes or assessments upon or in respect of the project, levied by any municipality or political subdivision or special district having taxing powers of the state and the project and the principal and interest of anyLCO bondsNo. and notes issued under the provisions of said sections, their transfer and the income therefrom, including revenues derived from the sale thereof, shall at all times be free from taxation of every kind by the state of Connecticut or under its authority, except for estate [or succession] taxes.

4744 16 of 32 Raised Bill No.941 any bonds and notes issued under the provisions of said sections, their transfer and the income therefrom, including revenues derived from the sale thereof, shall at all times be free from taxation of every kind by the state of Connecticut or under its authority, except for estate [or succession] taxes.

(o) The exercise of the powers granted by this section shall be in all LCOrespects {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0015for the benefit of 31the R01-SB.docxpeople }of Substitutethis Billstate, No.for the increase of their commerce, welfare and prosperity, and for the improvement of their health and living conditions, and, as the exercise of such powers shall constitute the performance of an essential public function, neither the Connecticut Green Bank, any affiliate of said bank, nor any collection or other agent of said bank nor any such affiliate shall be required to pay any taxes or assessments upon or in respect of any revenues or property received, acquired, transferred or used by said bank, any affiliate of said bank or any collection or other agent of said bank or any such affiliate or upon or in respect of the income from such revenues or property.

941 respects for the benefit of the people of this state, for the increase of their commerce, welfare and prosperity, and for the improvement of their health and living conditions, and, as the exercise of such powers shall constitute the performance of an essential public function, neither the Connecticut Green Bank, any affiliate of said bank, nor any collection or other agent of said bank nor any such affiliate shall be required to pay any taxes or assessments upon or in respect of any revenues or property received, acquired, transferred or used by said bank, any affiliate of said bank or any collection or other agent of said bank or any such affiliate or upon or in respect of the income from such revenues or property.

(d) The exercise of the powers granted by this section and section 16-245n shall be in all respects for the benefit of the people of this state, forLCO theNo. increase of their commerce, welfare and prosperity, and as the exercise of such powers shall constitute the performance of an essential public function, neither the Connecticut Green Bank, any affiliate of said bank, nor any collection or other agent of said bank or any such affiliate shall be required to pay any taxes or assessments upon or in respect of any revenues or property received, acquired, transferred or used by said bank, any affiliate of said bank or any collection or other agent of said bank or any such affiliate, or upon or in respect of the income from such revenues or property.

Any4744 bonds,17 notesof 32 Raised Bill No.941 for the increase of their commerce, welfare and prosperity, and as the exercise of such powers shall constitute the performance of an essential public function, neither the Connecticut Green Bank, any affiliate of said bank, nor any collection or other obligationsagent issuedof undersaid thebank provisionsor any such affiliate shall be required to pay any taxes or assessments upon or in respect of thisany section,revenues theiror transferproperty LCOreceived, {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0016acquired, transferred or used by said bank, any affiliate of 31said R01-SB.docxbank }or Substituteany Billcollection No.or other agent of said bank or any such affiliate, or upon or in respect of the income from such revenues or property.

941Any bonds, notes or other obligations issued under the provisions of this section, their transfer and the income therefrom, including any profit made on the sale of such bonds, notes or other obligations, shall at all times be free from taxation of every kind by the state and by the municipalities and other political subdivisions in the state except for estate [and succession] taxes.

provided nothing herein shall prevent the authority from entering into agreements to make payments in lieu of taxes with respect to property acquired by it or by anyLCO personNo. leasing a project from the authority or operating or managing a project on behalf of the authority and neither the authority nor its projects, properties, money or bonds and notes shall be obligated, liable or subject to lien of any kind for the enforcement, collection or payment thereof.

If4744 and18 toof the32 extentRaised theBill proceedingsNo.941 underany whichperson theleasing bondsa authorizedproject tofrom bethe issuedauthority underor theoperating provisionsor ofmanaging thisa chapterproject soon provide,behalf of the authority mayand agreeneither tothe cooperateauthority withnor theits lesseeprojects, orproperties, operatormoney ofor abonds projectand innotes connectionshall withbe anyobligated, administrativeliable or judicialsubject proceedingsto forlien determining the validity or amount of suchany LCOkind {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0017for ofthe 31enforcement, R01-SB.docxcollection }or Substitutepayment Billthereof. No.

941If and to the extent the proceedings under which the bonds authorized to be issued under the provisions of this chapter so provide, the authority may agree to cooperate with the lessee or operator of a project in connection with any administrative or judicial proceedings for determining the validity or amount of such payment and may agree to appoint or designate and reserve the right in and for such lessees or operators to take all action which the authority may lawfully take in respect of such payments and all matters relating thereto, provided such lessee or operator shall bear and pay all costs and expenses of the authority thereby incurred at the request of such lessee or operator or by reason of any such action taken by such lessee or operator on behalf of the authority.

(k) The state covenants with the purchasers and all subsequent owners and transferees of bonds, state bond anticipation notes and state grant anticipation notes issued by the state pursuant to sections 22a-475 to 22a-483, inclusive, in consideration of the acceptance of and payment for the bonds, state bond anticipation notes and state grant anticipation notes, that such bonds, state bond anticipation notes and state grant anticipation notes shall be free at all times from taxes levied by any municipality or political subdivision or special district having taxing powers of the state and the principal and interest of any bonds, stateLCO bondNo. anticipation notes and grant anticipation notes issued under the provisions of sections 22a-475 to 22a-483, inclusive, their transfer and the income therefrom, including revenues derived from the sale thereof, shall at all times be free from taxation of every kind by the state of Connecticut or under its authority, except for estate [or succession] taxes.

4744 19 of 32 Raised Bill No.941 state bond anticipation notes and grant anticipation notes issued under the provisions of sections 22a-475 to 22a-483, inclusive, their transfer and the income therefrom, including revenues derived from the sale thereof, shall at all times be free from taxation of every kind by the state of Connecticut or under its authority, except for estate [or succession] taxes.

LCOSec. {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-009418 of 31 R01-SB.docx } Substitute Bill No.

941 Sec.

(b) Any order or regulation of the Connecticut Commission on Culture and Tourism, which is in force on July 1, 2011, shall continue in force and effect as an order or regulation of the Department of EconomicLCO andNo. Community Development until amended, repealed or superseded pursuant to law.

Where4744 any20 order or regulation of said32 commissionRaised orBill saidNo.941 department conflicts, the Commissioner of Economic and Community Development mayuntil implementamended, policiesrepealed andor proceduressuperseded consistentpursuant withto thelaw. provisions of this section and sections 3-110f, 3-110h, 3-110i, 4-9a, 4-66aa, 4-89, 4b-53, 4b-60, 4b-64, 4b-66a, 5- 198, 7-147a, 7-147b, 7-147c, 7-147j, 7-147p, 7-147q, 7-147y, 8-37lll, 10- 382, 10-384, 10-385, 10-386, 10-387, 10-388, 10-389, 10-391, 10-392, 10- 393, 10-394, 10-395, 10-396, 10-397, 10-397a, 10-399, 10-400, 10-401, 10- LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0019 of 31 R01-SB.docx } Substitute Bill No.

941Where any order or regulation of said commission or said department conflicts, the Commissioner of Economic and Community Development may implement policies and procedures consistent with the provisions of this section and sections 3-110f, 3-110h, 3-110i, 4-9a, 4-66aa, 4-89, 4b-53, 4b-60, 4b-64, 4b-66a, 5- 198, 7-147a, 7-147b, 7-147c, 7-147j, 7-147p, 7-147q, 7-147y, 8-37lll, 10- 382, 10-384, 10-385, 10-386, 10-387, 10-388, 10-389, 10-391, 10-392, 10- 393, 10-394, 10-395, 10-396, 10-397, 10-397a, 10-399, 10-400, 10-401, 10- 402, 10-403, 10-404, 10-405, 10-406, 10-408, 10-409, 10-410, 10-411, 10- 412, 10-413, 10-414, 10-415, 10-416, 10-416a, 10-416b, 10-425, 10a-111a, 10a-112, 10a-112b, 10a-112g, 11-6a, [12-376d,] 13a-252, 19a-315b, 19a- 315c, 22a-1d, 22a-19b, 22a-27s, 29-259, 32-6a, 32-11a and 32-35 while in the process of adopting the policy or procedure in regulation form, provided notice of intention to adopt regulations is printed in the Connecticut Law Journal not later than twenty days after implementation.

provided any person leasing a project from the corporation shall pay to the municipality, or other political subdivision or special district having taxing powers, in which such project is located, a payment in lieu of taxes which shall equal the taxes on real and personal property, including water and sewer assessments, which such lessee would have been required to pay had it been the owner of such property during the period for which such payment is made and neither the corporation nor its projects, properties, money or bonds and notes shall be obligated, liable or subject to lien of any kind for the LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-00920 of 31 R01-SB.docx } Substitute Bill No.

9414744 21 of 32 Raised Bill No.941 corporation shall pay to the municipality, or other political subdivision or special district having taxing powers, in which such project is located, a payment in lieu of taxes which shall equal the taxes on real and personal property, including water and sewer assessments, which such lessee would have been required to pay had it been the owner of such property during the period for which such payment is made and neither the corporation nor its projects, properties, money or bonds and notes shall be obligated, liable or subject to lien of any kind for the enforcement, collection or payment thereof.

Any industrial pollution control facility financed by the corporation shall be subject to such approvals, as may be required by law, of any agency of the state and any agency of the United States having jurisdiction in the matter and, in the discretion of the corporation, may be acquired, constructed or improved as part of or jointly with a pollution control facility undertaken by a municipality or political subdivision or special district having taxing powers in the state and the corporation is authorizedLCO toNo. cooperate and execute contracts with such a municipality or political subdivision or special district.

4744 22 of 32 Raised Bill No.941 authorized to cooperate and execute contracts with such a municipality or political subdivision or special district.

(a) An energy improvement district board, in the exercise of its LCOpowers {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0021granted pursuant to sections 32-80a to 32-80c, inclusive, as amended by this act, shall be for the benefit of 31the R01-SB.docxinhabitants }of Substitutethe Billstate, No.for the increase of their commerce and for the promotion of their safety, health, welfare, convenience and prosperity, and as the operation and maintenance of any project which the board is authorized to undertake constitute the performance of an essential governmental function, no board shall be required to pay any taxes or assessments upon any project acquired and constructed by it under the provisions of said sections.

941 powers granted pursuant to sections 32-80a to 32-80c, inclusive, as amended by this act, shall be for the benefit of the inhabitants of the state, for the increase of their commerce and for the promotion of their safety, health, welfare, convenience and prosperity, and as the operation and maintenance of any project which the board is authorized to undertake constitute the performance of an essential governmental function, no board shall be required to pay any taxes or assessments upon any project acquired and constructed by it under the provisions of said sections.

The exercise of the powers granted by section 32-602 constitute the performance of an essential governmental function and the Capital Region Development Authority shall not be required to pay any taxes or assessments upon or in respect of the convention center or the convention center project, as defined in section 32-600, levied by any municipality or political subdivision or special district having taxing powers of the state and such project and the principal and interest of any bonds and notes issued under the provisions of section 32-607, theirLCO transferNo. and the income therefrom, including revenues derived from the sale thereof, shall at all times be free from taxation of every kind by the state of Connecticut or under its authority, except for estate [or succession] taxes but the interest on such bonds and notes shall be included in the computation of any excise or franchise tax.

Notwithstanding4744 the23 foregoing,of the32 conventionRaised centerBill No.941 their transfer and the relatedincome parkingtherefrom, facilitiesincluding ownedrevenues byderived from the authoritysale thereof, shall beat deemedall totimes be state-free LCOfrom {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0022taxation of 31every R01-SB.docxkind }by Substitutethe Billstate No.of Connecticut or under its authority, except for estate [or succession] taxes but the interest on such bonds and notes shall be included in the computation of any excise or franchise tax.

941Notwithstanding the foregoing, the convention center and the related parking facilities owned by the authority shall be deemed to be state- owned real property for purposes of sections 12-18b and 12-19b and the state shall make grants in lieu of taxes with respect to the convention center and such related parking facilities to the municipality in which the convention center and such related parking facilities are located as otherwise provided in sections 12-18b and 12- 19b.

(2) Any payments required under subsection (f) or (h) of this section which are not paid at the applicable times prescribed in said subsections, and any penalty payment required under subdivision (1) of this subsection which is not timely paid, shall incur simple interest at the rate [applicable under section 12-376 for delinquent payment of succession andLCO transferNo. taxes where no extension has been granted] of one per cent per month or a fraction thereof, until paid, to be payable to the State Treasurer and to be added to the Probate Court Administration Fund established under section 45a-82.

Any4744 alleged24 delinquency of a32 judgeRaised of probate in making payments as required under this section shall be referred by the State Treasurer to the Attorney General for LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0023 of 31 R01-SB.docx } Substitute Bill No.

941 suchand actiontransfer astaxes where no extension has been granted] of one per cent per month or a fraction thereof, until paid, to be payable to the AttorneyState GeneralTreasurer deemsand necessary.to be added to the Probate Court Administration Fund established under section 45a-82.

Any alleged delinquency of a judge of probate in making payments as required under this section shall be referred by the State Treasurer to the Attorney General for such action as the Attorney General deems necessary.

(1) The basis for fees shall be (A) the greatest of (i) [the gross estate for succession tax purposes, as provided in section 12-349, (ii)] the inventory, including all supplements thereto, [(iii)] (ii) the Connecticut taxable estate, as defined in section 12-391, as amended by this act, or [(iv)] (iii) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages.

(1) The basis for fees shall be (A) the greatest of (i) [the gross estate for succession tax purposes, as provided in section 12-349, (ii)] the inventory, including all supplements thereto, [(iii)] (ii) the Connecticut taxable estate, as defined in section 12-391, or [(iv)] (iii) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0024 of 31 R01-SB.docx } Substitute Bill No.

9414744 25 of 32 Raised Bill No.941 taxable estate, as defined in section 12-391, as amended by this act, or [(iv)] (iii) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages.

(1) The basis for fees shall be (A) the greatest of (i) the[the gross estate for succession tax purposes, [asas provided in section 12-349,]12-349, (ii)(ii)] the inventory, including all supplements thereto, (iii)[(iii)] (ii) the Connecticut taxable estate, as defined in section 12-391, as amended by this act, or (iv)[(iv)] (iii) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages.

Subdivision (1) of subsection (e) of section 45a-107 of the generalLCO statutesNo. is repealed and the following is substituted in lieu thereof (Effective from passage):

(1)4744 The26 basisof for32 feesRaised shallBill beNo.941 (A)general thestatutes grossis estaterepealed forand succession tax purposes, [as provided in section 12-349,] the inventory,following including all supplements thereto, the Connecticut taxable estate, as defined in section 12-391, or the gross estate for estate tax purposes, as provided in chapters 217 and 218, whichever is greater,substituted plus (B) all damages recovered for injuries resulting in death,lieu minusthereof any(Effective hospitalfrom andpassage): LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0025 of 31 R01-SB.docx } Substitute Bill No.

941(1) The basis for fees shall be (A) the gross estate for succession tax purposes, as provided in section 12-349, the inventory, including all supplements thereto, the Connecticut taxable estate, as defined in section 12-391, as amended by this act, or the gross estate for estate tax purposes, as provided in chapters 217 and 218, whichever is greater, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages.

(a) Except as provided in sections 45a-187 and 45a-188, any person aggrieved by any order, denial or decree of a Probate Court in any matter, unless otherwise specially provided by law, may, not later than forty-fiveLCO daysNo. after the mailing of an order, denial or decree for a matter heard under any provision of section 45a-593, 45a-594, 45a-595 or 45a-597, sections 45a-644 to 45a-677, inclusive, or sections 45a-690 to 45a-705, inclusive, and not later than thirty days after mailing of an order, denial or decree for any other matter in a Probate Court, appeal therefrom to the Superior Court.

Such4744 an27 appeal shall be commenced by filing a complaint in the superior court in the judicial district in which such Probate Court is located, or, if the Probate Court is located in a probate district that is in more than one judicial district, by filing a LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0026 of 3132 R01-SB.docxRaised } Substitute Bill No.

941 complaintforty-five indays aafter superiorthe courtmailing that is located in a judicial district in which any portion of thean probateorder, districtdenial isor located,decree exceptfor thata (1)matter anheard appeal under [subsectionany (b)provision of section 12-359,45a-593, subsection45a-594, (b)45a-595 ofor section45a-597, 12-367sections or]45a-644 subsectionto (b)45a-677, ofinclusive, sectionor 12-395sections shall45a-690 beto filed45a-705, ininclusive, the judicial district of Hartford, and (2)not anlater appealthan inthirty adays matterafter concerningmailing removal of aan parentorder, asdenial guardian, termination of parental rights or adoptiondecree shallfor be filed in any superiorother courtmatter forin juvenilea mattersProbate havingCourt, jurisdictionappeal overtherefrom mattersto arisingthe inSuperior anyCourt. town within such probate district.

Such an appeal shall be commenced by filing a complaint in the superior court in the judicial district in which such Probate Court is located, or, if the Probate Court is located in a probate district that is in more than one judicial district, by filing a complaint in a superior court that is located in a judicial district in which any portion of the probate district is located, except that (1) an appeal under [subsection (b) of section 12-359, subsection (b) of section 12-367 or] subsection (b) of section 12-395 shall be filed in the judicial district of Hartford, and (2) an appeal in a matter concerning removal of a parent as guardian, termination of parental rights or adoption shall be filed in any superior court for juvenile matters having jurisdiction over matters arising in any town within such probate district.

(b) If the will designates a person to be an executor and directs that no bond or that a bond of a certain amount only shall be required of such executor, the Probate Court shall follow such provisions of the will if no objection to such provisions has been filed, provided, if an objection has been filed or the [Court of] Probate Court determines that for cause shown the filing of a bond is necessary for the protection of creditors, [or to assure the payment of succession taxes, or both,] a bond shall be required in an amount which shall not be less than an amountLCO equalNo. to (1) twice the amount of the debts of the deceased as estimated by the court, [or to] (2) the amount of the tax on any untaxed property, [plus the succession tax as estimated by the court or to] or (3) the amount named in the will, whichever of such amounts is the greatest.

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941 amount equal to (1) twice the amount of the debts of the deceased as estimated by the court, [or to] (2) the amount of the tax on any untaxed property, [plus the succession tax as estimated by the court or to] or (3) the amount named in the will, whichever of such amounts is the greatest.

LCO(d) {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-00927The order of 31liability R01-SB.docxprovided }in Substitutesubsection Bill(a) No.of this section shall not apply to the liability for an estate, succession or other death tax under the law of this state or of any other jurisdiction, with respect to any property required to be included in the gross tax estate of a decedent under the provisions of any such law.

941 (d) The order of liability provided in subsection (a) of this section shall not apply to the liability for an estate, succession or other death tax under the law of this state or of any other jurisdiction, with respect to any property required to be included in the gross tax estate of a decedent under the provisions of any such law.

Any such fiduciary may petition the court of probate which appointed him for permission toLCO enterNo. into such an agreement.

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941 to enter into such an agreement.

[Any such contested estate which is settled by such an agreement shall be subject to the tax imposed under chapter 216, which shall be imposed on the basis of the disposition provided for in whatever will or codicil, if any, is admitted to probate after such agreement or if no will or codicil is admitted to probate, then on the basis of the dispositions LCOprovided {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-009428for ofunder 31the R01-SB.docxlaws }of Substituteintestacy.] BillSec. No.

941 provided for under the laws of intestacy.] Sec.

An interest that exists on October 1, 1981, as to which, if a present interest, the time for delivering a disclaimer under subsections (3) and (35) of section 45a-234, subsections (4) and (19) of section 45a-235, and sections 45a-578 to [45a-584] 45a-583, inclusive, has not expired or, if a future interest, the interest has not become indefeasibly vested or the taker finally ascertained, may be disclaimed within nine months after OctoberLCO 1,No. 1981.

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941 October 1, 1981.

The provisions of sections 45a-578 to [45a-584] 45a-583, inclusive, shall apply to disclaimers made on or after October 1, 1981, provided disclaimers respecting transfers of property made before and applicable to estates of persons dying before October 1, 1981, shall be valid if made in accordance with the provisions of said sections in LCOeffect {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-0029on ofSeptember 3130, R01-SB.docx1981, }or Substitutein Billaccordance No.with other statutory or common law.

941 effect on September 30, 1981, or in accordance with other statutory or common law.

Sections 12-340 to 12-381, inclusive, 12-383 to 12-386, inclusive, 12-387a12-387 to 12-390e, inclusive, 12-393, 12-648, 45a-468k and 45a-584 of the general statutes are repealed.

5 from passage 12-23-20(e) Sec.

6 from passage 3-20(e)3-20g(h) Sec.

7 from passage 3-20g(h)3-20h(g) from passage Sec.

8 from8-252(c) passage 3-20h(g) Sec.

9 from passage 8-252(c)10a-204b(r) Sec.

10 from passage 10a-204b(r)10a-211 Sec.

11 from passage 10a-21112-30a Sec.

12 from passage 12-30a12-33a Sec.

13 from passage 12-33a12-35(a) Sec.

14 from passage 12-35(a)12-35a(b) from passage Sec.

15 from12-35b(a) passage 12-35a(b) Sec.

16 from passage 12-35b(a)12-39l(a) Sec.

17 from passage 12-39l(a)12-391(a) and (b) Sec.

20 from passage 16-245kk(o) Sec.LCO No.

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941 Sec.

30 from passage 45a-107(b)(1) LCOfrom {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-00941-passage 30Sec. of 31 R01-SB.docx } Substitute Bill No.

94131 45a-107(c)(1) Sec.

31 from passage 45a-107(c)(1) Sec.

40 from passage 45a-582 from passage Sec.

41 from passage 45a-585 Sec.

42 from passage Repealer section JUDStatement Jointof FavorablePurpose: Subst.

LCOTo {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-00941-clarify 31statutory provisions relating to the duration and release of 31estate R01-SB.docxand }probate fee liens and to repeal the succession tax.

[Proposed deletions are enclosed in brackets.

Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.] LCO No.

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