Conn. Gen. Stat. § 45a-113a
(P.A. 10-184, S. 3; P.A. 11-128, S. 15; P.A. 13-199, S. 8; June Sp. Sess. P.A. 15-5, S. 457; P.A. 21-100, S. 7; P.A. 22-136, S. 2.)
History: P.A. 10-184 effective January 1, 2011; P.A. 11-128 inserted “overpayment of”, effective July 8, 2011; P.A. 13-199 substituted “probate court” for “court” and “court of probate”, effective January 1, 2014; June Sp. Sess. P.A. 15-5 substituted “45a-107” for “45a-106” and made technical changes, effective January 1, 2016; P.A. 21-100 replaced reference to Sec. 45a-107 with reference to Sec. 45a-106a, effective July 1, 2021; P.A. 22-136 designated existing provision as Subsec. (a), added Subsec. (b) re exception to refund for fee paid for settlement of decedent's estate pursuant to Sec. 45a-107 when basis for fee was the gross estate for succession tax purposes, effective May 27, 2022.