Learn More
Log In
Sign Up
Conn. Gen. Stat. ch. 228b – Controlling Interest Transfer Tax | Midpage
Collections
Connecticut General Statutes
Title 12
Chapter 228b
Conn. Gen. Stat. ch. 228b
Controlling Interest Transfer Tax
12-638a
Definitions.
12-638b
Tax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property.
12-638c
Filing return and payment of tax. Penalty and waiver provisions. Regulations.
12-638d
Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.
12-638f
Claims for refund.
12-638g
Wilful violations. Penalties.
12-638h
Records. Examinations. Hearings. Testimony.
12-638i
Application to commissioner for hearing.
12-638j
Collection of tax. State lien against real estate as security for tax.
12-638k
Certain portion of tax collected to be remitted to town in which the real property is located.
12-638l
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.
12-638m
Payment of tax imposed by section 12-638l. Classification of the land terminates automatically.
12-638n
Transfers not subject to the tax under section 12-638l.
12-638o
Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive.
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.
12-639
Conn. Gen. Stat. § 12-639