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.(P.A. 89-251, S. 53, 203.)History: P.A. 89-251, S. 53 effective July 1, 1989, and applicable to sales or transfers of real property occurring on or after that date.
Connecticut Legal Code
§ 12-638o
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_228b.htm#sec_12-638o· Version 2026