2012 Connecticut General Statutes
Title 45a - Probate Courts and Procedure
Chapter 801b - Probate Court Procedures
Section 45a-110 - Payment of fees and expenses for settlement of decedent’s estate and fiduciary accounting.

(a) The fees 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 fees 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 fees and expenses shall be paid by the party against whom such fees and expenses are assessed by the court.

(d) In all other cases, the petitioner shall pay the fees 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; P.A. 12-45, S. 6.)

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; P.A. 12-45 deleted references to costs and charges and made technical changes, effective January 1, 2013.