{"data":{"id":"us-ct/conn.-gen.-stat.-3-114m","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 3-114m","heading":"Recording of real estate conveyance tax revenue and controlling interest transfer tax received at end of fiscal year.","body":"(a) At the end of each fiscal year commencing with the fiscal year ending on June 30, 2003, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax that is required to be paid to the Commissioner of Revenue Services under section 12-494 and that is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of such fiscal year.\n(b) At the end of the fiscal year ending June 30, 2026, and each fiscal year thereafter, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax that is required to be paid to the Commissioner of Revenue Services under the provisions of chapter 228b and is received by said commissioner not later than five business days after the last day of July immediately following the end of such fiscal year.","path":["TITLE 3. STATE ELECTIVE OFFICERS","CHAPTER 34. COMPTROLLER","PART I. GENERAL PROVISIONS"],"source_url":"https://www.cga.ct.gov/2026/sup/chap_034.htm#sec_3-114m","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":"2026-09-06T19:07:20Z","sha256":"d914790f5aaebc5c3a6c4d1d2ab9737a0db99c22a95d8c32c5b89840994e35af","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-3-114l","next":"us-ct/conn.-gen.-stat.-3-114n"},"notice":"GroundRules: Original legal text. Not legal advice."}