Connecticut State Department of Revenue Services

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AN 98(3)

Transfers, Payments or Delivery of Property of a Decedent’s Estate without the Written Consent of the Commissioner

This publication has been obsoleted by  SN 2001(8)

Purpose: The purpose of this Announcement is to clarify when property of a decedent’s estate may be transferred, paid or delivered without the written consent of the Commissioner of Revenue Services.

Effective Date: January 1, 1998

Statutory Authority: Conn. Gen. Stat. §12-382, as amended by 1997 Conn. Pub. Acts 3, §5 (June 18 Spec. Sess.)

Situations Where Consent is not Required: The written consent of the Commissioner of Revenue Services to the transfer, payment or delivery of property of a decedent’s estate is not required in any of the following circumstances:

  • The transferee is the surviving spouse of the decedent. Conn. Gen. Stat. §12-382(d).
  • The provisions of any regulation adopted by the Commissioner under Conn. Gen. Stat. §12-382 do not require such written consent. Conn. Gen. Stat. §12-382(a). (No such regulation has been adopted at this time.)
  • Administration has been granted to a fiduciary by a Connecticut probate court. Conn. Gen. Stat. §12-382(a). (Administration is considered granted to a fiduciary by a Connecticut probate court when the court has issued Form PC-450, Certificate of Appointment, with the probate court seal affixed thereto, to the fiduciary.)
  • The transferor is a bank, trust company, savings bank, savings and loan association or credit union that pays moneys deposited in a joint account to the survivor or in a trust account to the beneficiary. Conn. Gen. Stat. §12-383(b).

    (However, if the bank, trust company, savings bank, savings and loan association or credit union has been notified by the survivor of the death of one of several joint depositors or by the beneficiary of the death of a trustee depositor, the bank, trust company, savings bank, savings and loan association or credit union must immediately notify the Commissioner of such fact and furnish him with complete information with respect to such account.)

  • The payments are made under any retirement or pension plan, trust or contract after the death of a decedent to any beneficiary designated by the decedent under such plan, trust or contract and are payable periodically as an annuity for the life of the beneficiary or for a term of not less than three years after the decedent’s death, provided the value of such payments are subject to the succession tax. Conn. Gen. Stat. §12-382(c).

(However, following the expiration of six months after the date of the decedent’s death, payments may not be made without the written consent of the Commissioner unless administration has been granted to a fiduciary by a Connecticut probate court and the payer of such payments has received a copy of Form PC-450, Certificate of Appointment, with the probate court seal affixed thereto, issued to the fiduciary.)

In all other circumstances, the written consent of the Commissioner is required, and any person which, without such consent, transfers, pays or delivers, or permits the transfer, payment or delivery of, any property of a decedent’s estate, the transfer of which is subject to the succession tax, is liable for a penalty of three times the amount of the succession tax found to be due on such property.

Effect of this Document: An Announcement is a document that alerts taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies or practices.

Effect on Other Documents: None affected.

For Further Information: Please call the Department of Revenue Services during business hours, Monday through Friday:

    • 860-297-5962 (anywhere).
    TDD/TT (Telecommunications Device for the Deaf) users only call 860-297-4911 during business hours.

    Forms and Publications: Forms and publications are available all day, seven days a week:

      • Telephone: Call 1-800-382-9463 (toll-free from within Connecticut) or 860-297-5962 (anywhere) and select Option 2 from a touch-tone phone.

      AN 98(3)
      Succession Tax
      Issued 12/9/98