The tax imposed by this chapter shall be payable by the person conveying the property upon the recording of each such deed, instrument or writing. Such tax shall be paid to the town clerk of the town in which the real property or any part thereof is situated. Such town clerk shall endorse upon the face of each such deed, instrument or writing a receipt for the amount of the tax so paid in (a) hand stamp or (b) meter impression of a machine approved for such use by the Secretary of the Office of Policy and Management in the following form:
Conn. Gen. Stat. § 12-495
Payment of tax. Endorsement
Applied in 1 court decision — leading case Fifth Avenue Associates Lp Fifth Avenue Associates Lp v. New York State Department of Taxation and Finance (1992)
Most recently applied in Fifth Avenue Associates Lp Fifth Avenue Associates Lp v. New York State Department of Taxation and Finance (April 1992)
(1967, P.A. 693, S. 2; P.A. 82-472, S. 35, 183.) History: P.A. 82-472 required secretary of office of policy and management rather than tax commissioner to approve machine.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.