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Connecticut General Statutes > Title 12 > Chapter 228b - Controlling Interest Transfer Tax
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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
Check for updates
§ 12-638a
Definitions
§ 12-638b
Tax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property
§ 12-638c
Filing return and payment of tax. Penalty and waiver provisions. Regulations
§ 12-638d
Examination of records. Deficiency assessment. Penalty. Limitation of assessment period
§ 12-638e
Excess payments
§ 12-638f
Claims for refund
§ 12-638g
Wilful violations. Penalties
§ 12-638h
Records. Examinations. Hearings. Testimony
§ 12-638i
Application to commissioner for hearing
§ 12-638j
Collection of tax. State lien against real estate as security for tax
§ 12-638k
Certain portion of tax collected to be remitted to town in which the real property is located
§ 12-638
§ 12-638m
Payment of tax imposed by section 12-638
§ 12-638n
Transfers not subject to the tax under section 12-638
§ 12-638o
Filing and collection provisions related to the tax under sections 12-638
§ 12-638p
Certain 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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