Connecticut General Statutes

Conn. Gen. Stat. § 12-502a (2026)

Administrative provisions. Penalties. Hearings and appeals

✓ current as of May 2026

Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-494 to 12-504, inclusive, in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full into said sections and had expressly referred to the tax imposed under said sections, except to the extent that any such provision is inconsistent with a provision of said sections.

(P.A. 91-236, S. 16, 25.)

History: P.A. 91-236, S. 16 effective July 1, 1991, and applicable to taxes due on or after that date.

Cited. 44 CS 444.

(Return to Chapter
Table of Contents)

(Return to
List of Chapters)

(Return to
List of Titles)

Notes of Decisions

Cited in 2 cases, 2003–2003 · leading case: Mandell v. Gavin, 816 A.2d 619 (Conn. 2003).

Sort: Relevance Newest Treatment

Mandell v. Gavin, 816 A.2d 619 (Conn. 2003). · cites it 7× “) The plaintiff applied to the defendant for a hearing to dispute the tax pursuant to General Statutes §§ 12-502a and 12-553. 4 *664 In his hearing before the defendant, the plaintiff argued that the transfer of real property from himself to the company was not a taxable event…”

Ferris v. Gavin, 816 A.2d 628 (Conn. 2003). · cites it 4× “Thus, the defendant concluded that its tax assessment based on fair market value of the property, was “proper and legal.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.