Chapter
Controlling Interest Transfer Tax
- 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— Excess payments
- 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— l . 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 12-638 l . Classification of the land terminates automatically
- Conn. Gen. Stat. § 12-638n— Transfers not subject to the tax under section 12-638 l
- Conn. Gen. Stat. § 12-638o— Filing and collection provisions related to the tax under sections 12-638 l 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