Connecticut § 45a-365 (Formerly Sec. 45-230n). Order of payment of claims, expenses and taxes.

Connecticut Statutes

§ 45a-365 — (Formerly Sec. 45-230n). Order of payment of claims, expenses and taxes.

Connecticut § 45a-365

Title 45aProbate Courts and Procedure

Ch. 802bDecedents' Estates

This text of Connecticut § 45a-365 ((Formerly Sec. 45-230n). Order of payment of claims, expenses and taxes.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 45a-365 (2026).

Text

Claims, expenses and taxes in the settlement of a decedent's estate shall be entitled to preference and payment in the following order of priority:

(1)Funeral expenses;

(2)expenses of settling the estate;

(3)claims due for the last sickness of the decedent;

(4)all lawful taxes and all claims due the state of Connecticut and the United States;

(5)all claims due any laborer or mechanic for personal wages for labor performed by such laborer or mechanic for the decedent within three months immediately before the decease of such person;

(6)other preferred claims; and (7) all other claims allowed in proportion to their respective amounts.

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Claims, expenses and taxes in the settlement of a decedent's estate shall be entitled to preference and payment in the following order of priority: (1) Funeral expenses; (2) expenses of settling the estate; (3) claims due for the last sickness of the decedent; (4) all lawful taxes and all claims due the state of Connecticut and the United States; (5) all claims due any laborer or mechanic for personal wages for labor performed by such laborer or mechanic for the decedent within three months immediately before the decease of such person; (6) other preferred claims; and (7) all other claims allowed in proportion to their respective amounts.

Legislative History

(P.A. 87-384, S. 13.) History: Sec. 45-230n transferred to Sec. 45a-365 in 1991. Repair to property of estate can constitute expense of settling the estate only if it is necessary to conserve the overall value of the estate or ordinary and necessary to preserve the property in question. 64 CA 15.