Connecticut · Statutes
Chapter 228b
9 sections
9 sections
- Conn. Gen. Stat. § 12-638bTax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property.
- Conn. Gen. Stat. § 12-638cFiling return and payment of tax. Penalty and waiver provisions. Regulations.
- Conn. Gen. Stat. § 12-638dExamination of records. Deficiency assessment. Penalty. Limitation of assessment period.
- Conn. Gen. Stat. § 12-638fClaims for refund.
- Conn. Gen. Stat. § 12-638gWilful violations. Penalties.
- Conn. Gen. Stat. § 12-638hRecords. Examinations. Hearings. Testimony.
- Conn. Gen. Stat. § 12-638iApplication to commissioner for hearing.
- Conn. Gen. Stat. § 12-638kCertain portion of tax collected to be remitted to town in which the real property is located.
- Conn. Gen. Stat. § 12-638lAdditional tax imposed with that under section 12-638b when the real property conveyed is classified as open space, maritime heritage, farm or forest land at the time of transfer.