Q: I live in CT, my mother died 6 years ago, and I handled probate. Am liable for lifetime unpaid use taxes.
A:
I'm very sorry to hear about the loss of your mother and stepfather. Such tax matters can be complex during an already difficult time.
Connecticut's use tax liability generally extends to the person who made the purchases and failed to pay the required taxes. As an executor, you're typically responsible for settling tax obligations that existed at the time of death using estate assets, but personal liability for historical use tax typically doesn't transfer to executors or heirs.
Regarding your stepfather's potential liability, the statute of limitations for Connecticut use tax is generally three years from the date the tax was due. Since both your mother and stepfather passed away more than three years ago, it would be extremely unusual for the state to pursue collection of any unpaid use taxes from that period. However, if you have specific concerns, you might want to contact the Connecticut Department of Revenue Services or consult with a tax professional who can review the details of your situation.
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