Sec. 3-114m. Recording of real estate conveyance tax revenue received at end of fiscal year.
Sec. 3-114m. Recording of real estate conveyance tax revenue received at end
of fiscal year. 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.
(P.A. 03-2, S. 39; P.A. 05-145, S. 7.)
History: P.A. 03-2 effective February 28, 2003; P.A. 05-145 changed date of receipt of payment to not later than five
business days after the last day of July, effective June 24, 2005.