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Connecticut General Statutes
Title 12
Chapter 223
Conn. Gen. Stat. ch. 223
Real Estate Conveyance Tax
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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.
12-494a
Deposit of portion of tax in municipal revenue sharing account.
Repealed
12-495
Payment of tax. Endorsement.
12-496
Endorsement in cases of tax exemption.
12-497
Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed.
12-497a
Exemptions.
12-498
Exempt transactions.
12-499
Disposition of revenues.
12-500
Allocation of tax among municipalities.
12-501 and 12-502
False statement of tax prohibited. Penalty.
Repealed
12-502a
Administrative provisions. Penalties. Hearings and appeals.
12-502b
Deficiency assessment.
12-503
Recording without payment of tax as constructive notice.
12-504
Effect of federal transfer tax.
12-504a
Conveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land.
12-504b
Payment of tax; land declassified; assessment change.
12-504c
Excepted transfers. Change of ownership requirements.
12-504d
Appeals.
12-504e
Conveyance tax applicable on change of use or classification of land.
12-504f
Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification.
12-504g
Recording without payment of tax as constructive notice.
12-504h
Termination of classification as farm, forest, open space or maritime heritage land.