Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 228b. Controlling Interest Transfer Tax |
Sec. 12-638a. Definitions. |
Sec. 12-638b. Tax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property. |
Sec. 12-638c. Filing return and payment of tax. Penalty and waiver provisions. Regulations. |
Sec. 12-638d. Examination of records. Deficiency assessment. Penalty. Limitation of assessment period. |
Sec. 12-638e. Excess payments. |
Sec. 12-638f. Claims for refund. |
Sec. 12-638g. Wilful violations. Penalties. |
Sec. 12-638h. Records. Examinations. Hearings. Testimony. |
Sec. 12-638i. Application to commissioner for hearing. |
Sec. 12-638j. Collection of tax. State lien against real estate as security for tax. |
Sec. 12-638k. Certain portion of tax collected to be remitted to town in which the real property is located. |
Sec. 12-638l. Additional 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. |
Sec. 12-638m. Payment of tax imposed by section 12-638l. Classification of the land terminates automatically. |
Sec. 12-638n. Transfers not subject to the tax under section 12-638l. |
Sec. 12-638o. Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive. |
Sec. 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. |
Sec. 12-639. [Reserved] |