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