2005 Connecticut Code - Sec. 12-504d. Appeals.

      Sec. 12-504d. Appeals. Any person aggrieved by the imposition of a tax under the provisions of sections 12-504a to 12-504f, inclusive, may appeal therefrom as provided in sections 12-111 and 12-112.

      (1972, P.A. 152, S. 4; P.A. 99-89, S. 8, 10.)

      History: P.A. 99-89 made technical changes, effective June 3, 1999.

      Cited. 176 C. 613-622. Statute sets forth the exclusive appellate remedy for persons aggrieved imposition of a conveyance tax pursuant to Sec. 12-504a(b), but the exclusive remedy is not an obstacle to pursuit of a collateral attack on imposition of the tax under common law. 260 C. 406.

      Cited. 32 CS 82.