Connecticut General Statutes|Chapter 223 - Real Estate Conveyance Tax

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. 12-494a. Deposit of portion of tax in municipal revenue sharing account.

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 or transfer of land classified as farm, forest, open space or maritime heritage land.

Sec. 12-504b. Payment of tax; land declassified; assessment change.

Sec. 12-504c. Excepted transfers. Change of ownership requirements.

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, open space or maritime heritage land 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, open space or maritime heritage land.

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