Chapter 228b. Controlling Interest Transfer Tax
Index
- Conn. Gen. Stat. § 12-638a Definitions
- Conn. Gen. Stat. § 12-638b Tax On Transfer of Controlling Interest In Entity Possessing Real Property. Rate of Tax Applied to the Value of the Real Property
- Conn. Gen. Stat. § 12-638c Filing Return and Payment of Tax. Penalty and Waiver Provisions. Regulations
- Conn. Gen. Stat. § 12-638d Examination of Records. Deficiency Assessment. Penalty. Limitation of Assessment Period
- Conn. Gen. Stat. § 12-638e [Repealed]
- Conn. Gen. Stat. § 12-638f Claims For Refund
- Conn. Gen. Stat. § 12-638g Wilful Violations. Penalties
- Conn. Gen. Stat. § 12-638h Records. Examinations. Hearings. Testimony
- Conn. Gen. Stat. § 12-638i Application to Commissioner For Hearing
- Conn. Gen. Stat. § 12-638j Collection of Tax. State Lien Against Real Estate As Security For Tax
- Conn. Gen. Stat. § 12-638k Certain Portion of Tax Collected to Be Remitted to Town In Which the Real Property Is Located
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-638m Payment of Tax Imposed By Section 12-638l. Classification of the Land Terminates Automatically
- Conn. Gen. Stat. § 12-638n Transfers Not Subject to the Tax Under Section 12-638l
- Conn. Gen. Stat. § 12-638o Filing and Collection Provisions Related to the Tax Under Sections 12-638l to 12-638n, Inclusive
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-639 Reserved For Future Use