The probate judge, upon making a determination as provided in section 12-401, shall make an order directing the executor, administrator or other fiduciary to charge the prorated amounts against the persons against whom the tax has been so prorated so far as he is in possession of property or interests of such persons, and directing all other persons against whom the tax has been so prorated or who are in possession of property or interests of such persons to make payment of such prorated amounts to such executor, administrator or other fiduciary.(1949 Rev., S. 2079.)
Connecticut Legal Code
§ 12.404
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_218.htm#sec_12-404· Version 2026