2015 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.
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