Connecticut General Statutes
Chapter 223 - Real Estate Conveyance Tax
Section 12-501 and 12-502. - False statement of tax prohibited. Penalty.

Sections 12-501 and 12-502 are repealed effective July 1, 1991, and applicable to taxes due on or after that date.

(1967, P.A. 693, S. 8, 9; P.A. 91-236, S. 24, 25.)

Structure Connecticut General Statutes

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. Change of ownership requirements.

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.