Chapter 223 - REAL ESTATE CONVEYANCE TAX
- 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- Section 12-494a - [Repealed]
- 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
- Section 12-501 and 12-502 - [Repealed]
- 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