(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.(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.(P.A. 95-62; P.A. 03-107, S. 3.)History: P.A. 03-107 replaced former provisions with Subsec. (a) re transfer of burial rights for lots in certain cemeteries and Subsec. (b) re easements involving the state, effective June 18, 2003.
Connecticut Legal Code
§ 12-497a
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_223.htm#sec_12-497a· Version 2026