Conn. Gen. Stat. § 12-497
Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed
Connecticut · General Statutes of Connecticut Chapter 223 — Real Estate Conveyance Tax · Status: effective
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- Citation
- Conn. Gen. Stat. § 12-497, Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2175306
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Full text
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 Commissioner of Revenue Services has been filed with such town clerk and the tax reported to be due thereon has been paid, provided no town clerk may refuse to record any such deed, instrument or writing if (1) the tax return accompanying any such deed, instrument or writing does not include Social Security account number information, or (2) an exemption is claimed under section 12-498 and there is a dispute as to the amount of tax due.