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. - (a) There is imposed a tax on each deed, instrument...

Section 12-494a. - Deposit of portion of tax in municipal revenue sharing account. - Section 12-494a is repealed, effective July 1, 2013. (P.A. 11-6,...

Section 12-495. - Payment of tax. Endorsement. - The tax imposed by this chapter shall be payable by...

Section 12-496. - Endorsement in cases of tax exemption. - Upon the presentation for recording of any instrument which is...

Section 12-497. - Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed. - No deed, instrument or writing which is subject to tax...

Section 12-497a. - Exemptions. - (a) The tax imposed by section 12-494 and the requirement...

Section 12-498. - Exempt transactions. - (a) The tax imposed by section 12-494 shall not apply...

Section 12-499. - Disposition of revenues. - The tax imposed by section 12-494 and the revenues produced...

Section 12-500. - Allocation of tax among municipalities. - If the real property or interest therein conveyed is located...

Section 12-501 and 12-502. - False statement of tax prohibited. Penalty. - Sections 12-501 and 12-502 are repealed effective July 1, 1991,...

Section 12-502a. - Administrative provisions. Penalties. Hearings and appeals. - The provisions of sections 12-548 to 12-554, inclusive, and section...

Section 12-502b. - Deficiency assessment. - When the Commissioner of Revenue Services makes a deficiency assessment...

Section 12-503. - Recording without payment of tax as constructive notice. - The recording of any deed, instrument or writing without the...

Section 12-504. - Effect of federal transfer tax. - If the federal government imposes a federal documentary stamp tax...

Section 12-504a. - Conveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land. - (a) If at any time there is a change of...

Section 12-504b. - Payment of tax; land declassified; assessment change. - Said conveyance tax shall be due and payable by the...

Section 12-504c. - Excepted transfers. Change of ownership requirements. - (a) The provisions of section 12-504a shall not be applicable...

Section 12-504d. - Appeals. - Any person aggrieved by the imposition of a tax under...

Section 12-504e. - Conveyance tax applicable on change of use or classification of land. - Any land which has been classified by the owner as...

Section 12-504f. - Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification. - The tax assessor shall file annually with the town clerk...

Section 12-504g. - Recording without payment of tax as constructive notice. - The recording of any title deed, instrument or writing without...

Section 12-504h. - Termination of classification as farm, forest, open space or maritime heritage land. - Any such classification of farm land pursuant to section 12-107c,...