Connecticut State Department of Revenue Services

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Ruling 90-3, Real Estate Conveyance Tax

Ruling 90-3

Real Estate Conveyance Tax

A conveyance of an interest in real property, where such interest is subject to an encumbrance, is a conveyance for consideration and, accordingly, is subject to State and municipal real estate conveyance taxes. See Conn. Agencies Regs. §12-494-1(a)(2).

LEGAL DIVISION

January 11, 1990