US Laws, Codes, Statutes & Cases

      Sec. 45a-333. (Formerly Sec. 45-260). Payment of taxes due from estate. 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.

      (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 administrator" and made other minor changes; Sec. 45-260 transferred to Sec. 45a-333 in 1991.

      Annotations to former section 45-260:

      Does not impose duty on administrator where decedent owned only a life estate. 123 C. 350.

      Cited. 4 CS 241.

      Annotation to present section:

      Cited. 34 CA 634, 639.