Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-125, Real Estate Conveyance Tax


Where the court, at the time of entering a decree dissolving a marriage, has ordered the sale of real property, the net proceeds to be equally divided by the husband and wife, a conveyance by the husband and wife to the purchaser is a "conveyance of an interest in real property pursuant to a decree of the superior court under section 46b-81"; Conn. Gen. Stat. § 12-498(a)(9).

Where the court, at the time of entering a decree dissolving a marriage, has ordered the sale of real property, the net proceeds to be equally divided by the husband and wife, a quitclaim by the wife to the husband is not a "conveyance of an interest in real property pursuant to a decree of the superior court under section 46-81"; Conn. Gen. Stat. § 12-498(a)(9), even if made in consideration of the payment to the wife of her interest in the property. If the decree were modified so that it assigned the real property to the husband and assigned the purchase money to the wife, the quitclaim would be a "conveyance of interest in real property pursuant to a decree of the superior court under section 46b-81"; Conn. Gen. Stat. §12-498(a)(9).

LEGAL DIVISION

September 27, 1989