Real Estate Conveyance Tax

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Real Estate Conveyance Tax

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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.

Sections
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.