{"data":{"id":"us-ct/conn.-gen.-stat.-12-638o","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-638o","heading":"Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 228b. CONTROLLING INTEREST TRANSFER TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228b.htm#sec_12-638o","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":"5f1448c48c4a56fc52503692a0eaa9092c50dac30024d918cdf38048b2f4015a","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-638n","next":"us-ct/conn.-gen.-stat.-12-638p"},"notice":"GroundRules: Original legal text. Not legal advice."}