Sec. 12-638o. Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive. - Connecticut Statutes

      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 applicable to the tax imposed by sections 12-638l 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.