{"data":{"id":"us-ct/conn.-gen.-stat.-12-504","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-504","heading":"Effect of federal transfer tax.","body":"If the federal government imposes a federal documentary stamp tax on real estate transfers at the same rate as, or a higher rate than, that imposed by this chapter, this chapter shall cease to have any force and effect; but if such federal tax is imposed at a rate less than that imposed by this chapter, this chapter shall continue in effect but the tax imposed by this chapter shall be reduced by the amount of such federal tax.","path":["TITLE 12. TAXATION","CHAPTER 223. REAL ESTATE CONVEYANCE TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_223.htm#sec_12-504","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":"2339467519033cb85b34b7f3b320e592f76c0db8cc51f6a3251ee5f85204d2fd","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-503","next":"us-ct/conn.-gen.-stat.-12-504a"},"notice":"GroundRules: Original legal text. Not legal advice."}