The provisions of sections 12-638a to 12-638k , inclusive, pertaining to the filing of returns, declarations, assessment and collection of taxes and penalties shall be applicable to the tax imposed by sections 12-638 l to 12-638n , inclusive.
Conn. Gen. Stat. § 12-638o
Filing and collection provisions related to the tax under sections 12-638 l to 12-638n , inclusive
(P.A. 89-251, S. 53, 203.) History: P.A. 89-251, S. 53 effective July 1, 1989, and applicable to sales or transfers of real property occurring on or after that date.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.