Upon the presentation for recording of any instrument which is exempt by law from the payment of the tax provided for in this chapter, the town clerk shall stamp in bold letters on the face of such instrument the following legend:
“No Conveyance Tax collected.
....
Town Clerk of ....”,
and thereafter such instrument shall be recorded by said town clerk.
(1967, P.A. 693, S. 3.)
Structure Connecticut General Statutes
Chapter 223 - Real Estate Conveyance Tax
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 12-497a. - 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 12-504b. - Payment of tax; land declassified; assessment change.
Section 12-504c. - Excepted transfers. Change of ownership requirements.
Section 12-504e. - Conveyance tax applicable on change of use or classification of land.
Section 12-504g. - Recording without payment of tax as constructive notice.