Title 12 — Title 12: Taxation
61 chapters · 1,387 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…
Conn. Gen. Stat. § 12-638e Excess payments.
0.1K chars
Sec. 12-638e. Excess payments. Section 12-638e is repealed, effective April 13, 1995. (P.A. 89-251, S. 43, 203; P.A. 95-4, S. 7, 8.)
Conn. Gen. Stat. § 12-638f Claims for refund.
3.2K chars
Sec. 12-638f. Claims for refund. (a) Any person believing that he has overpaid any taxes due under this chapter may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made stating the specific grounds upon …
Conn. Gen. Stat. § 12-638g Wilful violations. Penalties.
2.1K chars
Sec. 12-638g. Wilful violations. Penalties. (a) Any entity required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of this chapter to make a return, keep any records or supply any information, who wilf…
Conn. Gen. Stat. § 12-638h Records. Examinations. Hearings. Testimony.
3.0K chars
Sec. 12-638h. Records. Examinations. Hearings. Testimony. (a) The Commissioner of Revenue Services may require all entities subject to a tax imposed under this chapter to keep such records as he may prescribe, and he may require the production of books, papers, documents and othe…
Conn. Gen. Stat. § 12-638i Application to commissioner for hearing.
4.5K chars
Sec. 12-638i. Application to commissioner for hearing. (a) Any taxpayer, aggrieved by the action of the commissioner or the commissioner's authorized agent in fixing the amount of any tax, penalty or interest provided for by this chapter may apply to the commissioner, in writing,…
Conn. Gen. Stat. § 12-638j Collection of tax. State lien against real estate as security for tax.
1.8K chars
Sec. 12-638j. Collection of tax. State lien against real estate as security for tax. The amount of any tax, penalty or interest due and unpaid under the provisions of this chapter may be collected under the provisions of section 12-35. The warrant therein provided for shall be si…
Conn. Gen. Stat. § 12-638k Certain portion of tax collected to be remitted to town in which the real property is located.
1.5K chars
Sec. 12-638k. Certain portion of tax collected to be remitted to town in which the real property is located. (a) On or before the first day of the fourth month following the end of each calendar quarter, the commissioner shall certify to the State Comptroller an amount equal to e…
Conn. Gen. Stat. § 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.
3.8K chars
Sec. 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. (a) Any land which has been classified by the record owner thereof as open space land …
Conn. Gen. Stat. § 12-638m Payment of tax imposed by section 12-638l. Classification of the land terminates automatically.
1.0K chars
Sec. 12-638m. Payment of tax imposed by section 12-638l. Classification of the land terminates automatically. The tax imposed by section 12-638l shall be due and payable by the particular grantor who caused such classification to be made in the same manner as the tax imposed by t…
Conn. Gen. Stat. § 12-638n Transfers not subject to the tax under section 12-638l.
2.8K chars
Sec. 12-638n. Transfers not subject to the tax under section 12-638l. The provisions of section 12-638l shall not be applicable to any sale having any of the following underlying characteristics: (1) Transfers of land resulting from eminent domain proceedings; (2) mortgage deeds;…
Conn. Gen. Stat. § 12-638o Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive.
0.5K chars
Sec. 12-638o. Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive. 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 a…
Conn. Gen. Stat. § 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.
0.9K chars
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. Any entity with respect to which there is a sale or transfer of a controlling interest in such entity, whic…
Conn. Gen. Stat. § 12-639 12-639
0.0K chars
Sec. 12-639. Reserved for future use.