Exemptions

# (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. (P.A. 95-62; P.A. 03-107, S. 3.) History: P.A. 03-107 replaced former provisions with Subsec. (a) re transfer of burial rights for lots in certain cemeteries and Subsec. (b) re easements involving the state, effective June 18, 2003. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)

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In this chapter (21 sections)

12-494 · Imposition of tax on conveyances of real property for…
12-494a · Deposit of portion of tax in municipal revenue sharing account
12-495 · Payment of tax. Endorsement
12-496 · Endorsement in cases of tax exemption
12-497 · Payment of tax and filing of return condition precedent to…
12-497a · Exemptions
12-498 · Exempt transactions
12-499 · Disposition of revenues
12-500 · Allocation of tax among municipalities
12-502a · Administrative provisions. Penalties. Hearings and appeals
12-502b · Deficiency assessment
12-503 · Recording without payment of tax as constructive notice
12-504 · Effect of federal transfer tax
12-504a · Conveyance tax on sale or transfer of land classified as…
12-504b · Payment of tax; land declassified; assessment change
12-504c · Excepted transfers. Change of ownership requirements
12-504d · Appeals
12-504e · Conveyance tax applicable on change of use or classification…
12-504f · Classification of land classified as farm, forest, open space…
12-504g · Recording without payment of tax as constructive notice
12-504h · Termination of classification as farm, forest, open space or…

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