{"data":{"id":"us-ct/conn.-gen.-stat.-12-495","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-495","heading":"Payment of tax. Endorsement.","body":"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:\n“$ Conveyance Tax received.\n....\nTown Clerk of ....”.\nAny 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.","path":["TITLE 12. TAXATION","CHAPTER 223. REAL ESTATE CONVEYANCE TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_223.htm#sec_12-495","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"c4bd9347134a16eaf7ec7015d6ceb2966013421caf4298832e8320ac79a32253","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-494a","next":"us-ct/conn.-gen.-stat.-12-496"},"notice":"GroundRules: Original legal text. Not legal advice."}