Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Ruling 89-125, Real Estate Conveyance Tax

Where the court, at the time of entering a decree dissolving a marriage, has ordered the sale of real property, the net proceeds to be equally divided by the husband and wife, a conveyance by the husband and wife to the purchaser is a "conveyance of an interest in real property pursuant to a decree of the superior court under section 46b-81"; Conn. Gen. Stat. § 12-498(a)(9).

Where the court, at the time of entering a decree dissolving a marriage, has ordered the sale of real property, the net proceeds to be equally divided by the husband and wife, a quitclaim by the wife to the husband is not a "conveyance of an interest in real property pursuant to a decree of the superior court under section 46-81"; Conn. Gen. Stat. § 12-498(a)(9), even if made in consideration of the payment to the wife of her interest in the property. If the decree were modified so that it assigned the real property to the husband and assigned the purchase money to the wife, the quitclaim would be a "conveyance of interest in real property pursuant to a decree of the superior court under section 46b-81"; Conn. Gen. Stat. §12-498(a)(9).

LEGAL DIVISION

September 27, 1989