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Conn. Gen. Stat. § 12-497a

Exemptions

Connecticut · General Statutes of Connecticut Chapter 223 — Real Estate Conveyance Tax · Status: effective

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Conn. Gen. Stat. § 12-497a, Exemptions, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2175307
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(a) The tax imposed by section 12-494 and the requirement of filing a return pursuant to section 12-497 shall not apply to the transfer of burial rights for a lot in a cemetery organized pursuant to chapter 368j. (b) The requirement of filing a return pursuant to section 12-497 shall not apply to any deed, instrument or writing which is solely a grant of easement and to which this state or any of its political subdivisions or its or their respective agencies is a party.