US Laws, Codes, Statutes & Cases

      Sec. 45a-287. (Formerly Sec. 45-170). Where will of nonresident testator may be proved. Probate costs for settlement of estate of nondomiciliary testator. (a) If the testator, at his death, was not domiciled in this state, his will may be proved in any district in this state in which: (1) The testator last resided; (2) any of the testator's real or tangible personal property is situated; (3) any of the testator's bank accounts are maintained or evidences of other intangible property of the testator are situated; (4) any one of the executors or trustees named in the will resides, or, in the case of a bank or trust company, has an office; or (5) any cause of action in favor of the testator arose or any debtor of the testator resides or has an office. If the will of any such testator may be proved in more than one district, the court which first assumes jurisdiction thereof pursuant to this section shall retain the same as to all the property of the testator situated in this state at the time of his death together with any property which subsequently comes into possession of any of the executors, trustees or other fiduciaries of the testator's estate appointed in this state.

      (b) Any proceeding for the proving of a will of a testator pursuant to this section shall be commenced by an application of any person who is named as an executor of such will or by any other person who is interested in such estate. The application shall set forth a statement of the basis for jurisdiction by the court of probate of the district in which such application is filed. The court shall give notice of the hearing on such application to the Commissioner of Revenue Services, to any person named as an executor or trustee in such will, to the heirs at law of the testator, as determined by the laws of this state, and to such other persons as the court may order. Any will which has been denied probate or establishment by judgment or decree of a competent court in the testator's domicile may not be proved in this state except where such denial of probate or establishment is for a cause which is not grounds for rejection of a will of a testator domiciled in this state. Except as otherwise provided in this section, the laws of this state relating to proof and admission of wills to probate for domiciliary testators shall apply to proceedings under this section.

      (c) Whenever a testator of a will which is proved in this state pursuant to this section expressly provided in his will that he elects to have the administration and disposition of his estate governed by the laws of this state, then the validity, effect and interpretation of such will, and the administration and disposition of such estate, wherever situated, including rights of creditors and rights of inheritance, shall be determined by the laws of this state in the same manner as if such testator had been domiciled in this state at the time of his death, except as otherwise provided in this section. The rights of persons who are creditors of the testator or of his estate or who may possess or claim rights of inheritance to or elections against the testator's estate pursuant to the laws of the jurisdiction in which the testator was domiciled at the time of his death shall be governed by and subject to the laws of such jurisdiction as to any real or tangible property situated in such jurisdiction or as to any bank accounts which are maintained or other intangible property of the testator the evidences of which are situated in such jurisdiction at the time of the testator's death. Any proceeding pursuant to this subsection shall not be deemed to impair or otherwise adversely affect the claim of any other state or any possession of the United States, for inheritance, succession, estate or other death taxes which may be due and payable by reason of the testator's death.

      (d) All property of a testator whose will is proved under this section shall be subject to the laws of this state relating to the taxation of inheritances and successions, provided that such laws shall not be applied on the basis that the testator was a domiciliary of this state unless there is a finding that such person was domiciled in this state as provided in section 45a-309. Costs of the court of probate under section 45a-105, for proceedings in the settlement of the estate of a nondomiciliary testator whose will is proved under this section shall be determined on the basis of an assumed gross taxable value equal to the sum of (1) the actual gross taxable estate determined under section 12-349 and (2) the value set forth in the inventory of such estate under section 45a-341 of all property therein which is not part of the actual gross taxable estate, excluding any insurance proceeds exempt from taxation under section 12-342.

      (1949 Rev., S. 6964; P.A. 80-410, S. 4; 80-476, S. 245; P.A. 86-144, S. 1.)

      History: P.A. 80-410 expanded provisions to allow proving of will in any district where testator last resided, where testator's bank accounts are maintained or evidence of other intangible property is situated, where executor or trustee resides or has office or where a cause of action in testator's favor arose or debtor of testator resides or has an office and added Subsecs. (b) to (d); P.A. 80-476 had no effect, P.A. 80-410 taking precedence; P.A. 86-144 amended Subsec. (d) by adding provision re probate costs for proceedings in settlement of estate of nondomiciliary testator; Sec. 45-170 transferred to Sec. 45a-287 in 1991.

      Annotations to former section 45-170:

      Cited. 19 CA 456, 458, 467.

      Subsec. (a):

      Cited. 19 CA 456, 458, 460, 463, 465-467.