Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
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. 12-501and12-502. 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. |