Connecticut § 12-495 - Payment of tax. Endorsement.
Full text of Connecticut Connecticut General Statutes § 12-495 — Payment of tax. Endorsement., with citation guidance and answers to common questions.
§ 12-495. Payment of tax. Endorsement.
Sec. 12-495. Payment of tax. Endorsement. The tax imposed by this chapter shall be payable by the person conveying the property upon the recording of each such deed, instrument or writing. Such tax shall be paid to the town clerk of the town in which the real property or any part thereof is situated. Such town clerk shall endorse upon the face of each such deed, instrument or writing a receipt for the amount of the tax so paid in (a) hand stamp or (b) meter impression of a machine approved for such use by the Secretary of the Office of Policy and Management in the following form:
“$ Conveyance Tax received.
....
Town Clerk of ....”.
Any deed, instrument or writing so endorsed shall thereafter be recorded by the town clerk. The record of such receipt shall be conclusive proof that the amount of tax stated thereon has been paid.
(1967, P.A. 693, S. 2; P.A. 82-472, S. 35, 183.)
History: P.A. 82-472 required secretary of office of policy and management rather than tax commissioner to approve machine.
Cited. 215 C. 197. Tax is assessed on consideration received by transferor, not on total consideration paid by buyer, and therefore commissioner could assess against land sellers a tax only on the consideration they received, which was the payment for the lots. 279 C. 465.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-495
What does Connecticut General Statutes § 12-495 cover?
Section 12-495 ("Payment of tax. Endorsement.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-495?
A common citation format is "Connecticut General Statutes § 12-495" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-495 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.