(a) Any lien upon real estate situated in this state for either (1) the succession tax, other than for estates of decedents who died on or prior to January 1, 2005, and that, prior to October 1, 2018, had filed a return under § 12-359 or been assessed a tax under § 12-367, or (2) the tax that was imposed under chapter 217, as in effect prior to January 1, 2005, and that prior to the effective date of this section, had filed a return or been assessed a tax under § 12-392, shall be deemed released.

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(b) Notwithstanding any other provision of title 12, any lien upon real estate situated in this state for the tax imposed under chapter 217, as in effect after December 31, 2004, shall be deemed released ten years from the date of the death of the decedent, except for estates that have filed a return or been assessed a tax under § 12-392, prior to ten years from the date of the death of the decedent.

(c) Notwithstanding the provisions of subsection (a) or (b) of this section, no lien that is released under said subsection (a) or (b) shall serve as either the basis for any claim for refund or result in the issuance of any refund of any payments that were made or otherwise applied by the Commissioner of Revenue Services against the taxes that gave rise to such liens.