# Conn. Gen. Stat. § 45a-287: Sec. 45a-287. (Formerly Sec. 45-170). Will of nonresident testator proved in this state. Application. Governing law. Tax. Determination of domicile. Costs for settlement of estate

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-287

## Section

- **Citation:** Conn. Gen. Stat. § 45a-287
- **Heading:** Sec. 45a-287. (Formerly Sec. 45-170). Will of nonresident testator proved in this state. Application. Governing law. Tax. Determination of domicile. Costs for settlement of estate
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 45a / Chapter 802b / Section 45a-287

## Text

(b) Any proceeding for the proving of a will of a testator pursuant to this section shall be commenced by an application of any person who is named as an executor of such will or by any other person who is interested in such estate. The application shall set forth a statement of the basis for jurisdiction by the court of probate of the district in which such application is filed. The court shall give notice of the hearing on such application to the Commissioner of Revenue Services, to any person named as an executor or trustee in such will, to the heirs at law of the testator, as determined by the laws of this state, and to such other persons as the court may order. Any will which has been denied probate or establishment by judgment or decree of a competent court in the testator's domicile may not be proved in this state except where such denial of probate or establishment is for a cause which is not grounds for rejection of a will of a testator domiciled in this state. Except as otherwise provided in this section, the laws of this state relating to proof and admission of wills to probate for domiciliary testators shall apply to proceedings under this section.

(c) Whenever a testator of a will which is proved in this state pursuant to this section expressly provided in his will that he elects to have the administration and disposition of his estate governed by the laws of this state, then the validity, effect and interpretation of such will, and the administration and disposition of such estate, wherever situated, including rights of creditors and rights of inheritance, shall be determined by the laws of this state in the same manner as if such testator had been domiciled in this state at the time of his death, except as otherwise provided in this section. The rights of persons who are creditors of the testator or of his estate or who may possess or claim rights of inheritance to or elections against the testator's estate pursuant to the laws of the jurisdiction in which the testator was domiciled at the time of his death shall be governed by and subject to the laws of such jurisdiction as to any real or tangible property situated in such jurisdiction or as to any bank accounts which are maintained or other intangible property of the testator the evidences of which are situated in such jurisdiction at the time of the testator's death. Any proceeding pursuant to this subsection shall not be deemed to impair or otherwise adversely affect the claim of any other state or any possession of the United States, for inheritance, succession, estate or other death taxes which may be due and payable by reason of the testator's death.

(d) All property of a testator whose will is proved under this section shall be subject to the laws of this state relating to the taxation of inheritances and successions, except that such laws shall not be applied on the basis that the testator was a domiciliary of this state unless there is a finding that such person was domiciled in this state as provided in section 45a-309 .

(e) In proceedings in the settlement of estates under this section, for the purpose of computing the costs of the court of probate under section 45a-107 , the testator shall be deemed to have been domiciled in this state, unless the court of probate determines that the proceedings in this state are ancillary to proceedings in the state of the testator's domicile.

Annotation to former section 45-170:

Cited. 19 CA 456.

## Nearby sections

- [Conn. Gen. Stat. § 45a-273 Sec. 45a-273. (Formerly Sec. 45-266). Settlement of small estates without probate of will or letters of administration.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-273.md)
- [Conn. Gen. Stat. § 45a-276 Sec. 45a-276. (Formerly Sec. 45-266c). Comity recognition of foreign decrees.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-276.md)
- [Conn. Gen. Stat. § 45a-277 Sec. 45a-277. Opening of deceased owner's safe deposit box to access jointly held stocks, bonds, annuities or certificates of deposit. Procedure. Hearing. Fee.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-277.md)
- [Conn. Gen. Stat. § 45a-282 Sec. 45a-282. (Formerly Sec. 45-164). Custodian of will to deliver it after testator's death. Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-282.md)
- [Conn. Gen. Stat. § 45a-283 Sec. 45a-283. (Formerly Sec. 45-163). Executor to apply for probate of will. Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-283.md)
- [Conn. Gen. Stat. § 45a-284 Sec. 45a-284. (Formerly Sec. 45-164a). Opening of safe deposit boxes to search for a will.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-284.md)
- [Conn. Gen. Stat. § 45a-285 Sec. 45a-285. (Formerly Sec. 45-166). Proof of will out of court.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-285.md)
- [Conn. Gen. Stat. § 45a-286 Sec. 45a-286. (Formerly Sec. 45-167). Hearing required before proving or rejecting a will. Notice.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-286.md)
- [Conn. Gen. Stat. § 45a-287 Sec. 45a-287. (Formerly Sec. 45-170). Will of nonresident testator proved in this state. Application. Governing law. Tax. Determination of domicile. Costs for settlement of estate.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-287.md)
- [Conn. Gen. Stat. § 45a-288 Sec. 45a-288. (Formerly Sec. 45-171). Recording of a will proved without this state.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-288.md)
- [Conn. Gen. Stat. § 45a-289 Sec. 45a-289. (Formerly Sec. 45-169). When bond required of executor. Amount of bond. Reduction of bond.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-289.md)
- [Conn. Gen. Stat. § 45a-290 Sec. 45a-290. (Formerly Sec. 45-168). Administration with the will annexed and de bonis non.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-290.md)
- [Conn. Gen. Stat. § 45a-291 Sec. 45a-291. (Formerly Sec. 45-189). Executor to administer intestate part of an estate.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-291.md)
- [Conn. Gen. Stat. § 45a-292 Sec. 45a-292. (Formerly Sec. 45-190). Executor of an executor.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-292.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-287. Check the current official text before relying on it. Not legal advice.
