(a) The tax imposed by section 12-494 and the requirement of filing a return pursuant to section 12-497 shall not apply to the transfer of burial rights for a lot in a cemetery organized pursuant to chapter 368j.
(b) The requirement of filing a return pursuant to section 12-497 shall not apply to any deed, instrument or writing which is solely a grant of easement and to which this state or any of its political subdivisions or its or their respective agencies is a party.
(P.A. 95-62; P.A. 03-107, S. 3.)
History: P.A. 03-107 replaced former provisions with Subsec. (a) re transfer of burial rights for lots in certain cemeteries and Subsec. (b) re easements involving the state, effective June 18, 2003.
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.