Conn. Gen. Stat. § 12-497

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-497 - Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed

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.

Conn. Gen. Stat. § 12-497

(1967, P.A. 693, S. 4; P.A. 86-167; P.A. 91-236, S. 17, 25; P.A. 93-389, S. 5, 7.)

See Sec. 12-503 re recording without payment of tax as constructive notice.