US lawConnecticutStatutesTitle 12Chapter 22312-497Conn. Gen. Stat. § 12-497Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed.Last amended: 1993Year: 2026Length: 12 wordsOfficial source See Sec. 12-503 re recording without payment of tax as constructive notice.PreviousConn. Gen. Stat. § 12-496NextConn. Gen. Stat. § 12-497a