Sec. 45a-392. (Formerly Sec. 45-204c). Order of payment of claims. - Connecticut Statutes

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Statutes > Connecticut > Title45a > Chap802b > Sec45a-392

      Sec. 45a-392. (Formerly Sec. 45-204c). Order of payment of claims. On the final settlement of the estate, the Court of Probate shall direct the payment of claims against the estate to be made in the following order: First, the funeral expenses and the expenses of settling the estate; second, debts due for the last sickness of the deceased; third, all lawful taxes and all debts due the state and the United States; fourth, all debts due any laborer or mechanic for personal wages for labor performed by such laborer or mechanic for the deceased within three months immediately before the decease of such person; fifth, other preferred claims; and last, all other debts allowed in proportion to their respective amounts.

      (1949 Rev., S. 7014; P.A. 80-476, S. 265.)

      History: P.A. 80-476 made minor language changes; Sec. 45-229 transferred to Sec. 45-204c in 1981; Sec. 45-204c transferred to Sec. 45a-392 in 1991.

      Annotations to former section 45-229:

      Act of commissioners in allowance of claims is sole rule by which judge can order payment. 10 C. 238. Court of probate in ordering dividend takes claims as found by commissioners without interest. 21 C. 41. When claims allowed by commissioners are subsequently paid, court of probate must order dividend only on those remaining unpaid. 23 C. 122. Court has power to make equitable preferences between different classes of general creditors. 27 C. 241. Erection of tombstones part of "funeral expenses". 30 C. 209. Claims for expenses of last illness are equal in degree. Id., 335; 31 C. 280. Where creditor holds note as security, his dividend is limited to actual debt. 74 C. 247. Penalty tax falls in third class. 96 C. 369. Cited. 115 C. 402; 135 C. 98; 153 C. 362.

      In absence of statutory authority, taxes are not entitled to a preference. 4 CS 45. Cited. Id., 239. Same priority for taxes allowed in receivership. 5 CS 78.

      Annotation to former section 45-204c:

      Cited. 40 CS 484.

State Codes and Statutes

Statutes > Connecticut > Title45a > Chap802b > Sec45a-392

      Sec. 45a-392. (Formerly Sec. 45-204c). Order of payment of claims. On the final settlement of the estate, the Court of Probate shall direct the payment of claims against the estate to be made in the following order: First, the funeral expenses and the expenses of settling the estate; second, debts due for the last sickness of the deceased; third, all lawful taxes and all debts due the state and the United States; fourth, all debts due any laborer or mechanic for personal wages for labor performed by such laborer or mechanic for the deceased within three months immediately before the decease of such person; fifth, other preferred claims; and last, all other debts allowed in proportion to their respective amounts.

      (1949 Rev., S. 7014; P.A. 80-476, S. 265.)

      History: P.A. 80-476 made minor language changes; Sec. 45-229 transferred to Sec. 45-204c in 1981; Sec. 45-204c transferred to Sec. 45a-392 in 1991.

      Annotations to former section 45-229:

      Act of commissioners in allowance of claims is sole rule by which judge can order payment. 10 C. 238. Court of probate in ordering dividend takes claims as found by commissioners without interest. 21 C. 41. When claims allowed by commissioners are subsequently paid, court of probate must order dividend only on those remaining unpaid. 23 C. 122. Court has power to make equitable preferences between different classes of general creditors. 27 C. 241. Erection of tombstones part of "funeral expenses". 30 C. 209. Claims for expenses of last illness are equal in degree. Id., 335; 31 C. 280. Where creditor holds note as security, his dividend is limited to actual debt. 74 C. 247. Penalty tax falls in third class. 96 C. 369. Cited. 115 C. 402; 135 C. 98; 153 C. 362.

      In absence of statutory authority, taxes are not entitled to a preference. 4 CS 45. Cited. Id., 239. Same priority for taxes allowed in receivership. 5 CS 78.

      Annotation to former section 45-204c:

      Cited. 40 CS 484.

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State Codes and Statutes

Statutes > Connecticut > Title45a > Chap802b > Sec45a-392

      Sec. 45a-392. (Formerly Sec. 45-204c). Order of payment of claims. On the final settlement of the estate, the Court of Probate shall direct the payment of claims against the estate to be made in the following order: First, the funeral expenses and the expenses of settling the estate; second, debts due for the last sickness of the deceased; third, all lawful taxes and all debts due the state and the United States; fourth, all debts due any laborer or mechanic for personal wages for labor performed by such laborer or mechanic for the deceased within three months immediately before the decease of such person; fifth, other preferred claims; and last, all other debts allowed in proportion to their respective amounts.

      (1949 Rev., S. 7014; P.A. 80-476, S. 265.)

      History: P.A. 80-476 made minor language changes; Sec. 45-229 transferred to Sec. 45-204c in 1981; Sec. 45-204c transferred to Sec. 45a-392 in 1991.

      Annotations to former section 45-229:

      Act of commissioners in allowance of claims is sole rule by which judge can order payment. 10 C. 238. Court of probate in ordering dividend takes claims as found by commissioners without interest. 21 C. 41. When claims allowed by commissioners are subsequently paid, court of probate must order dividend only on those remaining unpaid. 23 C. 122. Court has power to make equitable preferences between different classes of general creditors. 27 C. 241. Erection of tombstones part of "funeral expenses". 30 C. 209. Claims for expenses of last illness are equal in degree. Id., 335; 31 C. 280. Where creditor holds note as security, his dividend is limited to actual debt. 74 C. 247. Penalty tax falls in third class. 96 C. 369. Cited. 115 C. 402; 135 C. 98; 153 C. 362.

      In absence of statutory authority, taxes are not entitled to a preference. 4 CS 45. Cited. Id., 239. Same priority for taxes allowed in receivership. 5 CS 78.

      Annotation to former section 45-204c:

      Cited. 40 CS 484.