{"data":{"id":"us-ct/conn.-gen.-stat.-12-497a","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-497a","heading":"Exemptions.","body":"(a) The tax imposed by section 12-494 and the requirement of filing a return pursuant to section 12-497 shall not apply to the transfer of burial rights for a lot in a cemetery organized pursuant to chapter 368j.\n(b) The requirement of filing a return pursuant to section 12-497 shall not apply to any deed, instrument or writing which is solely a grant of easement and to which this state or any of its political subdivisions or its or their respective agencies is a party.","path":["TITLE 12. TAXATION","CHAPTER 223. REAL ESTATE CONVEYANCE TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_223.htm#sec_12-497a","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":"16c88f4c50706a7b9b798d5838db8ba818b0561c77bee2f534c335b8e781b677","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-497","next":"us-ct/conn.-gen.-stat.-12-498"},"notice":"GroundRules: Original legal text. Not legal advice."}