Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 223 — Real Estate Conveyance Tax

Conn. Gen. Stat. § 12-495

Payment of tax. Endorsement

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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 thereof is situated. Such town clerk shall endorse upon the face of each such deed, instrument or writing a receipt for the amount of the tax so paid in (a) hand stamp or (b) meter impression of a machine approved for such use by the Secretary of the Office of Policy and Management in the following form:

“$ Conveyance Tax received.

....

Town Clerk of ....”.

Any deed, instrument or writing so endorsed shall thereafter be recorded by the town clerk. The record of such receipt shall be conclusive proof that the amount of tax stated thereon has been paid.

(1967, P.A. 693, S. 2; P.A. 82-472, S. 35, 183.)

History: P.A. 82-472 required secretary of office of policy and management rather than tax commissioner to approve machine.

Cited. 215 C. 197. Tax is assessed on consideration received by transferor, not on total consideration paid by buyer, and therefore commissioner could assess against land sellers a tax only on the consideration they received, which was the payment for the lots. 279 C. 465.

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Notes of Decisions
Cited in 3 cases, 1990–2006 · leading case: Stepney Pond Estates, Ltd. v. Town of Monroe
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Stepney Pond Estates, Ltd. v. Town of Monroe (2002) conn · cites it 2× “Even if we were to assume that this claim properly had been preserved; see footnote 12 of this opinion; General Statutes § 12-495 provides in relevant part that “[t]he tax imposed by this chapter shall be payable by the person conveying the property upon the recording of each…”
Old Farms Associates v. Commissioner of Revenue Services (2006) conn · cites it 3× “2 General Statutes § 12-495 provides in relevant part: “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.”
French v. Town of Clinton (1990) conn · cites it 2× “General Statutes § 12-495. The amount of tax paid, in turn, is based upon a percentage of the true purchase price, which the party recording the instrument must disclose under penalty of law.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.