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