2011 Connecticut Code
Title 45a Probate Courts and Procedure
Chapter 801b Probate Court Procedures
Sec. 45a-110. Payment of costs for settlement of decedent's estate and fiduciary accounting.

      Sec. 45a-110. Payment of costs for settlement of decedent's estate and fiduciary accounting. (a) The costs, fees, charges and expenses provided for in connection with proceedings under section 45a-107 with respect to a decedent's estate shall be paid for by the executor or administrator, or if there is no such fiduciary, by the transferee filing the succession tax return under section 12-359 or a tax return under section 12-392.

      (b) The costs, fees, charges and expenses provided for in connection with proceedings under section 45a-108 with respect to an accounting shall be paid by the trustee, guardian, conservator or other fiduciary.

      (c) In the case of any proceeding under sections 45a-106 to 45a-112, inclusive, commenced on motion of the court such costs, fees, charges and expenses shall be paid by the party against whom such costs are assessed by the court.

      (d) In all other cases, the petitioner shall pay the costs, fees, charges and expenses provided for by sections 45a-106 to 45a-112, inclusive, unless otherwise provided by law.

      (P.A. 90-146, S. 6; P.A. 10-184, S. 2.)

      History: P.A. 10-184 amended Subsec. (a) to add "or a tax return under section 12-392" and added "charges" throughout, effective June 8, 2010