Chapter 228b - CONTROLLING INTEREST TRANSFER TAX
- Section 12-638a - Definitions
- Section 12-638b - Tax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property
- Section 12-638c - Filing return and payment of tax. Penalty and waiver provisions. Regulations
- Section 12-638d - Examination of records. Deficiency assessment. Penalty. Limitation of assessment period
- Section 12-638e - [Repealed]
- Section 12-638f - Claims for refund
- Section 12-638g - Wilful violations. Penalties
- Section 12-638h - Records. Examinations. Hearings. Testimony
- Section 12-638i - Application to commissioner for hearing
- Section 12-638j - Collection of tax. State lien against real estate as security for tax
- Section 12-638k - Certain portion of tax collected to be remitted to town in which the real property is located
- Section 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
- Section 12-638m - Payment of tax imposed by section 12-638l. Classification of the land terminates automatically
- Section 12-638n - Transfers not subject to the tax under section 12-638l
- Section 12-638o - Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive
- Section 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
- Section 12-639 - Reserved for future use