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 12-638l 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.
Structure Connecticut General Statutes
Chapter 228b - Controlling Interest Transfer Tax
Section 12-638a. - Definitions.
Section 12-638c. - Filing return and payment of tax. Penalty and waiver provisions. Regulations.
Section 12-638e. - Excess payments.
Section 12-638f. - Claims for refund.
Section 12-638g. - Wilful violations. Penalties.
Section 12-638h. - Records. Examinations. Hearings. Testimony.
Section 12-638i. - Application to commissioner for hearing.
Section 12-638j. - Collection of tax. State lien against real estate as security for tax.
Section 12-638n. - Transfers not subject to the tax under section 12-638l.