Connecticut General Statutes
Chapter 223 - Real Estate Conveyance Tax
Section 12-503. - Recording without payment of tax as constructive notice.

The recording of any deed, instrument or writing without the payment of the tax shall not prevent such recording from constituting constructive notice of such deed, instrument or writing.

(1967, P.A. 693, S. 10.)

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.