Chapter 223. Real Estate Conveyance Tax
Section
12-494Imposition of tax on conveyances of real property for consideration. One part payable to state and the other to municipality in which paid.12-494aDeposit of portion of tax in municipal revenue sharing account.12-495Payment of tax. Endorsement.12-496Endorsement in cases of tax exemption.12-497Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed.12-497aExemptions.12-498Exempt transactions.12-499Disposition of revenues.12-500Allocation of tax among municipalities.12-501 and 12-502False statement of tax prohibited. Penalty.12-502aAdministrative provisions. Penalties. Hearings and appeals.12-502bDeficiency assessment.12-503Recording without payment of tax as constructive notice.12-504Effect of federal transfer tax.12-504aConveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land.12-504bPayment of tax; land declassified; assessment change.12-504cExcepted transfers. Change of ownership requirements.12-504dAppeals.12-504eConveyance tax applicable on change of use or classification of land.12-504fClassification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification.12-504gRecording without payment of tax as constructive notice.12-504hTermination of classification as farm, forest, open space or maritime heritage land.