Connecticut Chapter 223 — Real Estate Conveyance Tax (contains Secs. 12-494 to 12-504h)
- Sec. 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.
- Sec. 12-495. Payment of tax. Endorsement.
- Sec. 12-496. Endorsement in cases of tax exemption.
- Sec. 12-497. Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed.
- Sec. 12-497a. Exemptions.
- Sec. 12-498. Exempt transactions.
- Sec. 12-499. Disposition of revenues.
- Sec. 12-500. Allocation of tax among municipalities.
- Secs. 12-501 and 12-502. False statement of tax prohibited. Penalty.
- Sec. 12-502a. Administrative provisions. Penalties. Hearings and appeals.
- Sec. 12-502b. Deficiency assessment.
- Sec. 12-503. Recording without payment of tax as constructive notice.
- Sec. 12-504. Effect of federal transfer tax.
- Sec. 12-504a. Conveyance tax on sale of land classified as farm, forest or open space land by record owner.
- Sec. 12-504b. Payment of tax; land declassified; assessment change.
- Sec. 12-504c. Excepted transfers.
- Sec. 12-504d. Appeals.
- Sec. 12-504e. Conveyance tax applicable on change of use or classification of land.
- Sec. 12-504f. Classification of land classified as farm, forest or open space personal to owner. Certificate of classification.
- Sec. 12-504g. Recording without payment of tax as constructive notice.
- Sec. 12-504h. Termination of classification as farm, forest or open space land.