Connecticut Statutes

§ 12-504 — Effect of federal transfer tax.

Connecticut § 12-504
JurisdictionConnecticut
Title 12Taxation
Ch. 223Real Estate Conveyance Tax

This text of Connecticut § 12-504 (Effect of federal transfer tax.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Conn. Gen. Stat. § 12-504 (2026).

Text

If the federal government imposes a federal documentary stamp tax on real estate transfers at the same rate as, or a higher rate than, that imposed by this chapter, this chapter shall cease to have any force and effect; but if such federal tax is imposed at a rate less than that imposed by this chapter, this chapter shall continue in effect but the tax imposed by this chapter shall be reduced by the amount of such federal tax.

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Legislative History

(1967, P.A. 693, S. 11.)

Nearby Sections

15
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Bluebook (online)
Connecticut § 12-504, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-504.