There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - Chapter 228b — Controlling Interest Transfer Tax (contains Secs. 12-638a to 12-639)
- 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 land, farm land 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.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.