Real Estate Conveyance Tax
Section 12-494 - 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.Section 12-494a - Sec. 12-494a. Deposit of Portion of Tax in Municipal Revenue Sharing Account.Section 12-495 - Sec. 12-495. Payment of Tax. Endorsement.Section 12-496 - Sec. 12-496. Endorsement in Cases of Tax Exemption.Section 12-497 - Sec. 12-497. Payment of Tax and Filing of Return Condition Precedent to Recording. Prohibition Re Refusal to Record Deed.Section 12-497a - Sec. 12-497a. Exemptions.Section 12-498 - Sec. 12-498. Exempt Transactions.Section 12-499 - Sec. 12-499. Disposition of Revenues.Section 12-500 - Sec. 12-500. Allocation of Tax Among Municipalities.Section 12-502a - Sec. 12-502a. Administrative Provisions. Penalties. Hearings and Appeals.Section 12-502b - Sec. 12-502b. Deficiency Assessment.Section 12-503 - Sec. 12-503. Recording Without Payment of Tax as Constructive Notice.Section 12-504 - Sec. 12-504. Effect of Federal Transfer Tax.Section 12-504a - Sec. 12-504a. Conveyance Tax on Sale or Transfer of Land Classified as Farm, Forest, Open Space or Maritime Heritage Land.Section 12-504b - Sec. 12-504b. Payment of Tax; Land Declassified; Assessment Change.Section 12-504c - Sec. 12-504c. Excepted Transfers. Change of Ownership Requirements.Section 12-504d - Sec. 12-504d. Appeals.Section 12-504e - Sec. 12-504e. Conveyance Tax Applicable on Change of Use or Classification of Land.Section 12-504f - Sec. 12-504f. Classification of Land Classified as Farm, Forest, Open Space or Maritime Heritage Land Personal to Owner. Certificate of Classification.Section 12-504g - Sec. 12-504g. Recording Without Payment of Tax as Constructive Notice.Section 12-504h - Sec. 12-504h. Termination of Classification as Farm, Forest, Open Space or Maritime Heritage Land.