Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 216 — Succession and Transfer Taxes
Connecticut General Statutes

Conn. Gen. Stat. § 12-367 (2025)

Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required

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(a) The tax imposed by the provisions of this chapter shall be computed and assessed by the Commissioner of Revenue Services. If the Commissioner of Revenue Services has not filed an objection to the valuations or concessions of taxability appearing on the return as provided in section 12-359, he shall, within one hundred twenty days of his receipt of the return required by the provisions of said section 12-359, if such return is correctly made out, or if he has filed such objection, within sixty days of his withdrawal of such objection or within sixty days of a final determination by the Probate Court of such objection, prepare a computation of the tax and, if the tax due is found to be ten dollars or more, file a copy thereof with the Court of Probate and mail a copy to the fiduciary or transferee, as the case may be.

(b) Within sixty days after the mailing of the computation by the Commissioner of Revenue Services, the fiduciary or transferee or any other party in interest may make written application to the Probate Court for a hearing upon the determination of the tax or the computation thereof. Such application shall set forth in detail the objection to the determination or computation of the tax and a copy of same shall be mailed to the commissioner at the time of filing. The Probate Court shall assign a time and place for a hearing upon such application not less than two nor more than four weeks after receipt thereof and shall cause a copy of the order of hearing to be sent to the Commissioner of Revenue Services and to the fiduciary or transferee and to all other parties in interest at least ten days before the time of such hearing. The commissioner or any person interested may appear before such court at such hearing and be heard on any matter involved in the determination of the tax or the computation thereof, including, if no hearing has been held previously under the provisions of subsection (b) of section 12-359, any matter which could have been heard at such a hearing. If there is no appearance on behalf of the commissioner and it appears to the court that such computation ought to be modified, such hearing shall be adjourned for not less than ten days and notice of the time and place of such adjourned hearing and of any proposed change in such computation shall be given to the commissioner, who may appear and be heard thereon. At such hearing, or adjournment thereof, the court shall determine all matters properly before it, including the amount of such tax and shall enter upon its records a decree for such amount. A copy of the decree of the Probate Court shall be forwarded forthwith to the commissioner and the fiduciary or transferee by the judge or clerk of such court. Subject only to the provisions of subsection (d) of this section, the computation of the tax by the Commissioner of Revenue Services shall be conclusive upon the state and all persons interested unless a hearing is held thereon as herein provided, in which case the decree of the Probate Court shall be conclusive upon the state and all persons interested unless an appeal is taken as provided for appeals from other decrees and orders of such court.

(c) If the fiduciary or transferee fails to file the return required by the provisions of section 12-359 within the time prescribed therefor, the Commissioner of Revenue Services may assess and compute the tax upon the best information obtainable, and file a copy of such computation with the Probate Court and mail a copy thereof to the fiduciary or transferee, as the case may be. Further proceedings upon such computation shall be taken in accordance with the provisions of subsection (b) of this section and section 12-359.

(d) The Commissioner of Revenue Services may authorize a refund of an overpayment of such tax made because (1) property was incorrectly included in the gross taxable estate because of a mistake or error or (2) an item in an amount exceeding five hundred dollars which would have been allowed as a deduction, in the determination of net estate for purposes of the tax imposed under this chapter, is discovered after the tax computation in accordance with this section has been made and the appeal period provided for in chapter 796 has run, if a claim for refund is filed with the Commissioner of Revenue Services and the Probate Court by the fiduciary or a transferee who has paid the tax within two years after the computation or the decree provided for in subsection (b) of this section determining the amount of the tax in which the overpayment is included or within two years of the date of the computation rendered by the Commissioner of Revenue Services pursuant to a compromise agreement as provided for in section 12-355, determining the tax in which the overpayment is included. Within ninety days of his receipt of such claim for refund the Commissioner of Revenue Services shall file with the Court of Probate and mail to the fiduciary or transferee a revised computation of the tax or a notice of the rejection of the claim for refund. Further proceedings upon such revised computation or rejection shall be taken in accordance with the provisions of subsection (b) of this section. If upon a recomputation of the tax a refund is found due by the Commissioner of Revenue Services or by the Probate Court upon a hearing as hereinbefore provided, the Commissioner of Revenue Services shall certify to the Comptroller that a refund is due in an amount equal to the difference between the tax paid and the tax actually due as shown by the recomputation, including any interest that may be payable as provided by section 12-376. Such refund shall be paid by the Treasurer, on the order of the Comptroller, to the fiduciary or transferee who shall distribute it ratably among the several beneficiaries equitably entitled to it.

(e) In any case in which property of the decedent is discovered after the tax computation has been made and the appeal period provided for in sections 45a186 to 45a193, inclusive, has run, the fiduciary shall not be required to file an amendment to its tax return or to pay any additional tax that would be attributable to such afterdiscovered assets unless such additional tax equals or exceeds one hundred dollars.

(1949 Rev., S. 2044; 1955, S. 1150d; February, 1965, P.A. 410, S. 1; 1971, P.A. 863, S. 7; 1972, P.A. 265, S. 6.; P.A. 77-614, S. 139, 610; P.A. 78-167, S. 6, 7; 78-195, S. 2, 4; P.A. 85-356, S. 6, 9; P.A. 86-10, S. 1, 3; 86-116, S. 1, 3; P.A. 88-295, S. 1, 2; P.A. 99-121, S. 10, 28.)

History: 1965 act added Subsec. (d) re refunds of overpayments and qualified conclusiveness of decrees in Subsec. (b) with reference to Subsec. (d); 1971 act deleted provision re review and decree of court in Subsec. (a), moved provision re computation of tax into Subsec. (a) amending time allowed for preparation dependent upon objection to return, made Subsec. (b) contain provisions concerning court hearing on computation to be applied for within 60 days of commissioner's computation, deleted former provisions re hearing adjournment if commissioner not present, distinguished between conclusiveness of decrees of commissioner and court and made technical changes, effective January 1, 1972, and applicable to estates of persons dying on or after that date (all estates of persons dying before January 1, 1972, are subject to succession or inheritance tax laws applicable before that date and continued in force for that purpose); 1972 act made no substantive changes; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 78-167 added Subsec. (e) re discovery of property valued at $500 or less after computation and time for appeal past; P.A. 78-195 restored provisions re adjourned hearings; P.A. 85-356 amended Subsec. (d) by increasing from 60 to 90 days, the period following claim for refund within which the commissioner must file with the court of probate a revised computation of tax or rejection of the claim for refund and providing for the addition of interest to the amount of refund, at the rate of 0.75% for each month or fraction thereof elapsing between the ninetieth day following receipt of claim for refund and the date of notice by the commissioner that such refund is due, effective July 1, 1985, and applicable to estates of persons dying on or after that date; P.A. 86-10 increased minimum tax for filing by the commission with the probate court from $1 to $10, effective July 1, 1986, and applicable to estates of persons dying on or after that date; P.A. 86-116 amended Subsec. (d) to provide that interest would be payable in accordance with Sec. 12-376, deleting prior provision, effective July 1, 1986, and applicable to estates of persons dying on or after that date; P.A. 88-295 amended Subsec. (d) by allowing refund of overpayment when an amount, exceeding $500, which would have been allowed as a deduction in determining net taxable estate under succession tax is discovered after the time limit for probate appeals has run, effective July 1, 1988, and applicable to the estate of any person whose death occurs on or after July 1, 1988; P.A. 99-121 amended Subsec. (e) to modify reporting requirement from when property valued at more than $500 to when additional tax equals or exceeds $100, effective July 1, 1999.

Cited. 124 C. 82; 128 C. 560; 145 C. 497. Computation should be on basis of disposition by will rather than distribution made under a compromise agreement entered into by beneficiaries. 147 C. 406. Cited. 182 C. 40; 215 C. 633.

Cited. 1 CA 529.

No authority, legal or equitable, granted Probate Court to grant supplemental tax proceeding to consider after-discovered expenses after decree and expiration of appeal period. 22 CS 81. Cited. 31 CS 134. Estate tax refund may be made by tax commissioner when property was incorrectly included because of error but not where value of property was incorrect. 32 CS 275. Cited. 38 CS 54; 44 CS 263; Id., 421.

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Notes of Decisions
Cited in 13 cases, 1960–1999 · leading case: Heffernan v. Slapin, 438 A.2d 1 (Conn. 1980).
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Heffernan v. Slapin, 438 A.2d 1 (Conn. 1980). · cites it 17× “The sole issue presented by this appeal is whether an executor may utilize the hearing described in General Statutes § 12-367 (b), in *42 effect on February 17, 1973, to contest and alter Ms own appraisal of an asset reported on a duly filed succession tax return after the tax…”
Bannon v. Schwartz, 577 A.2d 1025 (Conn. 1990). · cites it 15× “On October 12,1988, the commissioner computed and assessed the succession tax in accordance with General Statutes § 12-367 (a) 2 and mailed the computation and assessment to the defendant.”
Hunt v. Dubno, 473 A.2d 1235 (Conn. App. Ct. 1984). · cites it 7× “The sole question in that case was “whether an executor may utilize the hearing described in General Statutes § 12-367 (b), in effect on February 17, 1973, 6 to contest and alter his own appraisal of an asset reported on a duly filed succession tax return after the tax…”
Andrews v. Gorby, 675 A.2d 449 (Conn. 1996). “Any person aggrieved by any order, denial or decree of a court of probate in any matter, unless otherwise specially provided by law, may appeal therefrom to the superior court for the judicial district in which such court of probate is held, except that any appeal under…”
Dep't of Soc. Servs. v. Saunders, 724 A.2d 1093 (Conn. 1999). ““(b) Any such appeal shall be filed in the superior court for the judicial district in which such court of probate is located except that (1) any appeal under subsection (b) of section 12-359 or subsection (b) of section 12-367 shall be filed in the judicial district of Hartford…”
Hall v. Schoenwetter, 686 A.2d 980 (Conn. 1996). “Any person aggrieved by any order, denial or decree of a court of probate in any matter, unless otherwise specially provided by law, may appeal therefrom to the superior court for the judicial district in which such court of probate is held, except that any appeal under…”
Emanuelson v. Sullivan, 161 A.2d 788 (Conn. 1960). · cites it 2× “General Statutes § 12-367. The Superior Court reserved the case for the advice of this court.”
Dubno v. Colby, 458 A.2d 396 (Conn. Super. Ct. 1982). · cites it 2× “This is an appeal taken by the commissioner of revenue services, pursuant to General Statutes §§ 12-367 (b) and 45-288, from the decree of the Probate Court for the district of North Haven, Falsey, J.”
Marsh v. Brown, 325 A.2d 466 (Conn. Super. Ct. 1974). · cites it 2× “Places of amusement tax, General Statutes § 12-337 (“refund of so much of such tax as was illegally assessed”); gasoline and special fuel tax, § 12-461 (“refund of so much of the amount of such tax as was illegally imposed”); succession and transfer tax, § 12-367 (d) (“refund…”
Brown v. Kuhlman, 351 A.2d 81 (Conn. Super. Ct. 1975). · cites it 10× “On June 14, 1974, the administratrix filed an application with the tax commissioner for a refund of the succession tax under § 12-367 (d) of the General Statutes. That application was denied by the tax commissioner on June 17, 1974.”
Comm'r of Revenue Servs. v. Est. of Sulouff, 683 A.2d 33 (Conn. Super. Ct. 1995). · cites it 9× “General Statutes § 12-367 (a). The governing statute provides that the commissioner “shall, within one hundred twenty days of his receipt of the return required by the provisions of said section 12-359, if such return is correctly made out .”
First New Haven Nat'l Bank v. Sullivan, 160 A.2d 499 (Conn. Super. Ct. 1960). · cites it 4× “” The executors in their brief are correct in conceding that unless they can obtain equitable relief they are bound by the provisions of § 12-367. They are seeking equitable relief on the theory that because there is no question about the deductibility of the additional items…”
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