DRS: Ruling 90-3, Real Estate Conveyance Tax

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

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