(a) With respect to a decedent's estate, the fees and expenses under sections 45a-107 and 45a-109 shall be paid for by the executor or administrator, except that if there is no such fiduciary, the fees and expenses shall be paid by the person filing the succession tax return under section 12-359 or the estate tax return under section 12-392.

(b) In the case of any proceeding commenced on motion of the court, the court may assess the fees and expenses provided for under sections 45a-106a, 45a-107 and 45a-109 against one or more parties in such proportion as the court determines equitable. No fee shall be charged under this subsection for a hearing on the court's own motion to remove a fiduciary for failure to file required documents.

(c) Except as provided in subsection (a) of this section, the person filing the motion, petition, application or account shall pay the fees and expenses provided for by sections 45a-106a, 45a-108a and 45a-109, unless otherwise provided by law. The court may order the fiduciary of an estate to reimburse a party for any such fees and expenses if the court determines that reimbursement is equitable.

(P.A. 90-146, S. 6; P.A. 10-184, S. 2; P.A. 12-45, S. 6; June Sp. Sess. P.A. 15-5, S. 452; P.A. 18-45, S. 4.)

History: P.A. 10-184 amended Subsec. (a) to add “or a tax return under section 12-392” and added “charges” throughout, effective June 8, 2010; P.A. 12-45 deleted references to costs and charges and made technical changes, effective January 1, 2013; June Sp. Sess. P.A. 15-5 amended Subsec. (a) by adding reference to Sec. 45a-109, substituting “the fees and expenses shall be paid by the person” for “by the transferee” and making technical changes, deleted former Subsecs. (b) to (d) re payment of fees and expenses paid in connection with proceedings under Sec. 45a-108, payment of fees and expenses in proceeding commenced on motion of court and payment of fees and expenses in all other cases, respectively, added new Subsec. (b) re assessment of fees and expenses in proceeding commenced on motion of court, and added new Subsec. (c) re payment of fees and expenses by person filing motion, petition, application or account, effective July 1, 2015; P.A. 18-45 amended Subsec. (b) by adding provision re no fee to be charged for hearing on court's own motion to remove fiduciary for failure to file required documents, effective May 31, 2018.