{"data":{"id":"us-ct/conn.-gen.-stat.-12-638a","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-638a","heading":"Definitions.","body":"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 corporation, and (B) in the case of a partnership, association, trust or other entity, more than fifty per cent of the capital, profits or beneficial interest in such partnership, association, trust or other entity.","path":["TITLE 12. TAXATION","CHAPTER 228b. CONTROLLING INTEREST TRANSFER TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228b.htm#sec_12-638a","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"37bc38decf0cf5a6b5362da16acda6b138184402ade8ed8aadbe88418824e819","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-638","next":"us-ct/conn.-gen.-stat.-12-638b"},"notice":"GroundRules: Original legal text. Not legal advice."}