Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
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.
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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. (a) There is imposed a tax on each deed, instrument or writing, whereby any lands, tenements or other realty is granted, assign…
Conn. Gen. Stat. § 12-494a Deposit of portion of tax in municipal revenue sharing account.
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Sec. 12-494a. Deposit of portion of tax in municipal revenue sharing account. Section 12-494a is repealed, effective July 1, 2013. (P.A. 11-6, S. 103; P.A. 13-184, S. 123.)
Conn. Gen. Stat. § 12-495 Payment of tax. Endorsement.
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Sec. 12-495. Payment of tax. Endorsement. 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…
Conn. Gen. Stat. § 12-496 Endorsement in cases of tax exemption.
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Sec. 12-496. Endorsement in cases of tax exemption. Upon the presentation for recording of any instrument which is exempt by law from the payment of the tax provided for in this chapter, the town clerk shall stamp in bold letters on the face of such instrument the following legen…
Conn. Gen. Stat. § 12-497 Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed.
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Sec. 12-497. Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed. No deed, instrument or writing which is subject to tax under this chapter shall be recorded by any town clerk unless a return prescribed and furnished by the …
Conn. Gen. Stat. § 12-497a Exemptions.
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Sec. 12-497a. Exemptions. (a) The tax imposed by section 12-494 and the requirement of filing a return pursuant to section 12-497 shall not apply to the transfer of burial rights for a lot in a cemetery organized pursuant to chapter 368j. (b) The requirement of filing a return pu…
Conn. Gen. Stat. § 12-498 Exempt transactions.
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Sec. 12-498. Exempt transactions. (a) The tax imposed by section 12-494 shall not apply to: (1) Deeds that this state is prohibited from taxing under the Constitution or laws of the United States; (2) Deeds that secure a debt or other obligation; (3) Deeds to which this state or …
Conn. Gen. Stat. § 12-499 Disposition of revenues.
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Sec. 12-499. Disposition of revenues. The tax imposed by section 12-494 and the revenues produced thereby shall, after remitting the portion thereof payable to the Commissioner of Revenue Services as provided in said section 12-494, become part of the general revenue of the munic…
Conn. Gen. Stat. § 12-500 Allocation of tax among municipalities.
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Sec. 12-500. Allocation of tax among municipalities. If the real property or interest therein conveyed is located in more than one municipality, the tax shall be allocated between or among the municipalities in proportions to the assessed value of the real property located in eac…
Conn. Gen. Stat. §§ 12-501 and 12-502 False statement of tax prohibited. Penalty.
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Secs. 12-501 and 12-502. False statement of tax prohibited. Penalty. Sections 12-501 and 12-502 are repealed effective July 1, 1991, and applicable to taxes due on or after that date. (1967, P.A. 693, S. 8, 9; P.A. 91-236, S. 24, 25.)
Conn. Gen. Stat. § 12-502a Administrative provisions. Penalties. Hearings and appeals.
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Sec. 12-502a. Administrative provisions. Penalties. Hearings and appeals. The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-494 to 12-504, inclusive, in the same manner and with the same force and effect as if…
Conn. Gen. Stat. § 12-502b Deficiency assessment.
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Sec. 12-502b. Deficiency assessment. When the Commissioner of Revenue Services makes a deficiency assessment for any taxes payable under this chapter to the state, the commissioner is authorized to make a deficiency assessment for any taxes payable under this chapter to a municip…
Conn. Gen. Stat. § 12-503 Recording without payment of tax as constructive notice.
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Sec. 12-503. Recording without payment of tax as constructive notice. The recording of any deed, instrument or writing without the payment of the tax shall not prevent such recording from constituting constructive notice of such deed, instrument or writing. (1967, P.A. 693, S. 10…
Conn. Gen. Stat. § 12-504 Effect of federal transfer tax.
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Sec. 12-504. Effect of federal transfer tax. If the federal government imposes a federal documentary stamp tax on real estate transfers at the same rate as, or a higher rate than, that imposed by this chapter, this chapter shall cease to have any force and effect; but if such fed…
Conn. Gen. Stat. § 12-504a Conveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land.
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Sec. 12-504a. Conveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land. (a) If at any time there is a change of ownership for any property that is classified as farm land pursuant to section 12-107c, forest land pursuant to secti…
Conn. Gen. Stat. § 12-504b Payment of tax; land declassified; assessment change.
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Sec. 12-504b. Payment of tax; land declassified; assessment change. Said conveyance tax shall be due and payable by the particular grantor who caused such classification to be made to the town clerk of the town in which the property is entered upon the tax list at the time of the…
Conn. Gen. Stat. § 12-504c Excepted transfers. Change of ownership requirements.
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Sec. 12-504c. Excepted transfers. Change of ownership requirements. (a) The provisions of section 12-504a shall not be applicable to the following: (1) Transfers of land resulting from eminent domain proceedings; (2) mortgage deeds; (3) deeds to or by the United States of America…
Conn. Gen. Stat. § 12-504d Appeals.
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Sec. 12-504d. Appeals. Any person aggrieved by the imposition of a tax under the provisions of sections 12504a to 12504f, inclusive, may appeal therefrom as provided in sections 12-111, 12-112 and 12-118. If the time for appealing to the board of assessment appeals has passed, th…
Conn. Gen. Stat. § 12-504e Conveyance tax applicable on change of use or classification of land.
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Sec. 12-504e. Conveyance tax applicable on change of use or classification of land. Any land which has been classified by the owner as farm land pursuant to section 12-107c, forest land pursuant to section 12-107d, open space land pursuant to section 12-107e or maritime heritage …
Conn. Gen. Stat. § 12-504f Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification.
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Sec. 12-504f. Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification. The tax assessor shall file annually with the town clerk a certificate for any land that has been classified as farm land pursua…
Conn. Gen. Stat. § 12-504g Recording without payment of tax as constructive notice.
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Sec. 12-504g. Recording without payment of tax as constructive notice. The recording of any title deed, instrument or writing without the payment of the tax required by sections 12-504a, 12-504b, 12-504e to 12-504h, inclusive, shall not prevent such recording from constituting co…
Conn. Gen. Stat. § 12-504h Termination of classification as farm, forest, open space or maritime heritage land.
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Sec. 12-504h. Termination of classification as farm, forest, open space or maritime heritage land. Any such classification of farm land pursuant to section 12-107c, forest land pursuant to section 12-107d, open space land pursuant to section 12-107e or maritime heritage land purs…