Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-502a
Administrative provisions. Penalties. Hearings and appeals
Official textcga.ct.gov
The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-494 to 12-504, inclusive, in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full into said sections and had expressly referred to the tax imposed under said sections, except to the extent that any such provision is inconsistent with a provision of said sections.
(P.A. 91-236, S. 16, 25.)
History: P.A. 91-236, S. 16 effective July 1, 1991, and applicable to taxes due on or after that date.
Cited. 44 CS 444.
Source: view the official text
In this chapter (21 sections)
- 12-494 · Imposition of tax on conveyances of real property for…
- 12-494a · Deposit of portion of tax in municipal revenue sharing account
- 12-495 · Payment of tax. Endorsement
- 12-496 · Endorsement in cases of tax exemption
- 12-497 · Payment of tax and filing of return condition precedent to…
- 12-497a · Exemptions
- 12-498 · Exempt transactions
- 12-499 · Disposition of revenues
- 12-500 · Allocation of tax among municipalities
- 12-502a · Administrative provisions. Penalties. Hearings and appeals
- 12-502b · Deficiency assessment
- 12-503 · Recording without payment of tax as constructive notice
- 12-504 · Effect of federal transfer tax
- 12-504a · Conveyance tax on sale or transfer of land classified as…
- 12-504b · Payment of tax; land declassified; assessment change
- 12-504c · Excepted transfers. Change of ownership requirements
- 12-504d · Appeals
- 12-504e · Conveyance tax applicable on change of use or classification…
- 12-504f · Classification of land classified as farm, forest, open space…
- 12-504g · Recording without payment of tax as constructive notice
- 12-504h · Termination of classification as farm, forest, open space or…