Sec. 12-649. Records. Penalties. Administration. Appeals. Collection. Liens. - Connecticut Statutes

      Sec. 12-649. Records. Penalties. Administration. Appeals. Collection. Liens. The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this section 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 this chapter and had expressly referred to the tax under this chapter, except to the extent that any provision is inconsistent with a provision in this chapter.

      (June Sp. Sess. P.A. 91-3, S. 145, 168.)

      History: June Sp. Sess. P.A. 91-3, S. 145, effective August 22, 1991, and applicable to gifts made on or after September 1, 1991.