Conn. Gen. Stat. § 12-638o - Sec. 12-638o. Filing and Collection Provisions Related to the Tax Under Sections 12-638l to 12-638n, Inclusive.

Section 12-638o - Sec. 12-638o. Filing and Collection Provisions Related to the Tax Under Sections 12-638l to 12-638n, Inclusive.Section 12-638o - Sec. 12-638o. Filing and Collection Provisions Related to the Tax Under Sections 12-638l to 12-638n, Inclusive.

Section 12-638n - Sec. 12-638n. Transfers Not Subject to the Tax Under Section 12-638l.Section 12-638p - 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.

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 12-638_l_ 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.

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