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I've lived in NJ and CT. Both states want the plates returned or transferred to the new vehicle when the old vehicle is sold. It is your responsibility to make sure the plates are removed before you part with the car.
In CT property taxes are collected on motor vehicles by the city or town. When you sell a car you have to present proof of sale to the collector of revenue for your town to pro-rate the taxes on the car for the portion of the year you owned it.
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