There is a newer version of the Connecticut General Statutes
2012 Connecticut General Statutes
Title 12 - Taxation
Chapter 223 - Real Estate Conveyance Tax
- Section 12-494 - Imposition of tax on conveyances of real property for consideration. One part payable to state and the other to municipality in which paid.
- Section 12-494a - Deposit of portion of tax in municipal revenue sharing account.
- Section 12-495 - Payment of tax. Endorsement.
- Section 12-496 - Endorsement in cases of tax exemption.
- Section 12-497 - Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed.
- Section 12-497a - Exemptions.
- Section 12-498 - Exempt transactions.
- Section 12-499 - Disposition of revenues.
- Section 12-500 - Allocation of tax among municipalities.
- Section 12-501 and 12-502 - False statement of tax prohibited. Penalty.
- Section 12-502a - Administrative provisions. Penalties. Hearings and appeals.
- Section 12-502b - Deficiency assessment.
- Section 12-503 - Recording without payment of tax as constructive notice.
- Section 12-504 - Effect of federal transfer tax.
- Section 12-504a - Conveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land.
- Section 12-504b - Payment of tax; land declassified; assessment change.
- Section 12-504c - Excepted transfers.
- Section 12-504d - Appeals.
- Section 12-504e - Conveyance tax applicable on change of use or classification of land.
- Section 12-504f - Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification.
- Section 12-504g - Recording without payment of tax as constructive notice.
- Section 12-504h - Termination of classification as farm, forest, open space or maritime heritage land.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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