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Connecticut General Statutes > Title 12 > Chapter 228b - Controlling Interest Transfer Tax

Connecticut General Statutes > Title 12 > Chapter 228b - Controlling Interest Transfer Tax


Current as of: 2009
§ 12-638aDefinitions
§ 12-638bTax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property
§ 12-638cFiling return and payment of tax. Penalty and waiver provisions. Regulations
§ 12-638dExamination of records. Deficiency assessment. Penalty. Limitation of assessment period
§ 12-638eExcess payments
§ 12-638fClaims for refund
§ 12-638gWilful violations. Penalties
§ 12-638hRecords. Examinations. Hearings. Testimony
§ 12-638iApplication to commissioner for hearing
§ 12-638jCollection of tax. State lien against real estate as security for tax
§ 12-638kCertain portion of tax collected to be remitted to town in which the real property is located
§ 12-638
§ 12-638mPayment of tax imposed by section 12-638
§ 12-638nTransfers not subject to the tax under section 12-638
§ 12-638oFiling and collection provisions related to the tax under sections 12-638
§ 12-638pCertain records to be kept by any entity with respect to which a sale or transfer of controlling interest in such entity is subject to tax under this chapter
§ 12-639

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