Connecticut SB 261: AN ACT EXTENDING THE MANUFACTURING APPRENTICESHIP TAX CREDIT TO PASS-THROUGH ENTITIES.

Bill Text

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General Assembly Raised Bill No. 261
February Session, 2026 LCO No. 1694

Referred to Committee on JUDICIARY

Introduced by:
(JUD)

AN ACT CONCERNING TRANSFER OF A MOTOR VEHICLE
REGISTRATION UPON THE DEATH OF THE OWNER OF THE
VEHICLE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. Section 14-16 of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective October 1, 2026): 2
(a) A motor vehicle registration expires upon transfer of ownership 3
of the motor vehicle. The Commissioner of Motor Vehicles shall enter 4
such expiration in the records of the Department of Motor Vehicles only 5
when the transferor cancels his or her registration for such motor vehicle 6
in accordance with procedures established by the commissioner or 7
when the transferee reregisters such motor vehicle with the department, 8
whichever occurs first. 9
(b) If a motor vehicle is owned by one owner who is a natural person, 10
such owner may designate, in writing in a space provided on the 11
certificate of registration for such motor vehicle, a beneficiary who shall 12
assume ownership of such motor vehicle after the death of the owner 13
and upon the making of an application pursuant to this subsection. The 14

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owner making such designation shall have all rights of ownership of 15
such motor vehicle during the owner's life and the beneficiary shall have 16
no rights in such motor vehicle until such time as the owner dies and an 17
application is made pursuant to this subsection. Not later than sixty 18
days after the death of the owner or prior to the end of the registration 19
period, whichever is longer, the beneficiary may make application to the 20
commissioner for the issuance of a certificate of title and a certificate of 21
registration for such motor vehicle in the beneficiary's name. Such 22
application shall be accompanied by: (1) The original certificate of 23
registration in which the beneficiary is designated pursuant to this 24
subsection; (2) a death certificate for the deceased owner; (3) such proof 25
of the beneficiary's identity as the commissioner may require; (4) the 26
transfer fee required by subsection (c) of this section; and (5) any 27
applicable fees for registration, title and number plates as required 28
under this chapter and chapter 247. If the beneficiary fails to make such 29
application within the time period specified in this subsection, the 30
beneficiary shall have no right to obtain ownership of and title to such 31
motor vehicle under this subsection after the expiration of such time 32
period. The right of the beneficiary to obtain ownership of and title to 33
such motor vehicle under this subsection shall be subordinate to the 34
rights of each lienholder whose security interest in such motor vehicle 35
is duly recorded pursuant to chapter 247. The commissioner may adopt 36
regulations, in accordance with chapter 54, to implement the provisions 37
of this subsection. 38
(c) If the owner of a registered motor vehicle dies, the registration for 39
the vehicle shall, unless the vehicle is destroyed, continue in force as a 40
valid registration until the end of the registration period unless: (1) 41
Ownership of the vehicle is transferred pursuant to subsection (b) of this 42
section or by the deceased owner's executor, administrator, legatee or 43
distributee prior to the end of the registration period, in which case the 44
registration shall continue in force until the time of the transfer; or (2) 45
ownership of the vehicle is transferred to the brother, sister, father, 46
mother, child or spouse of the owner, in which case the registration 47
shall, upon the payment of a fee of twenty dollars, continue in force until 48

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the end of the registration period or until the ownership is sooner 49
transferred to a person other than such a relative. If at the end of the 50
registration period the relative has not transferred ownership of the 51
vehicle and the relative applies for registration of the vehicle, the 52
registration shall not be subject to the provisions of subsection (a) of 53
section 12-71b. 54
(d) If a motor vehicle is transferred in connection with the 55
organization, reorganization or dissolution, or because of the partial 56
liquidation, of an incorporated or unincorporated business in which 57
gain or loss to the transferor is not recognized for federal income tax 58
purposes under the Internal Revenue Code and Treasury regulations 59
and rulings issued thereunder, the registration of the vehicle shall, upon 60
the payment of a fee of twenty dollars, continue in force until the end of 61
the registration period or until the registration is sooner transferred to 62
anyone outside the original business organization. If the transferee of 63
the motor vehicle has not transferred ownership of the motor vehicle