NOTICE: All DRS offices will be closed on Monday, January 21st, in observance of Martin Luther King Jr. Day. We will reopen on Tuesday, January 22nd.

Search Department of Revenue Services Filtered Topic Search

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. ยง12-494-1(a)(2).

LEGAL DIVISION

January 11, 1990