™Your Policy Risk Impact Agent
61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-638a Definitions.
1.3K chars
Sec. 12-638a. Definitions. As used in this chapter, (1) “commissioner” means the Commissioner of Revenue Services, and (2) “controlling interest” means (A) in the case of a corporation, more than fifty per cent of the total combined voting power of all classes of stock of such co…
Conn. Gen. Stat. § 12-638b Tax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property.
3.3K chars
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. (a)(1) There is hereby imposed a tax on the sale or transfer of a controlling interest in any entity which possesses, directly or indir…
Conn. Gen. Stat. § 12-638c Filing return and payment of tax. Penalty and waiver provisions. Regulations.
2.2K chars
Sec. 12-638c. Filing return and payment of tax. Penalty and waiver provisions. Regulations. (a) On or before the last day of the month following the month in which the sale or transfer of a controlling interest in an entity which is subject to the tax imposed by section 12638b, a…
Conn. Gen. Stat. § 12-638d Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.
4.3K chars
Sec. 12-638d. Examination of records. Deficiency assessment. Penalty. Limitation of assessment period. (a) The commissioner may examine the records of any entity subject to a tax imposed under this chapter, as he may deem necessary. If he shall determine therefrom that there is a…
