Each trustee of the estate of an insolvent debtor or of any testamentary trust and each fiduciary of a decedent's estate shall ascertain from the collector of taxes of the town where such insolvent debtor resided at the time of his insolvency, or where the decedent last resided, or in which the insolvent debtor or decedent owned real property, whether any taxes are due upon any of the estate which has come into his hands and shall liquidate the same, if there are sufficient assets, before making a final settlement of his account.
Conn. Gen. Stat. § 45a-333
(Formerly Sec. 45-260). Payment of taxes due from estate
Applied in 1 court decision — leading case 251 F. Supp. 2d 1071 - Connelly v. FEDERAL NAT. MORTG. ASS'N (2003)
Most recently applied in 251 F. Supp. 2d 1071 - Connelly v. FEDERAL NAT. MORTG. ASS'N (March 2003)
(1949 Rev., S. 7046; P.A. 80-476, S. 310.) History: P.A. 80-476 substituted “real property” for “real estate” and “fiduciary of a decedent's estate” for “executor or administrat…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.