Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 228c. Gift Tax |
Sec. 12-641. Tax not applicable to transfers outside the state.
Latest version.
-
The provisions of this chapter shall not apply to the transfer of tangible personal property and real property having a situs outside the state of Connecticut.
(June Sp. Sess. P.A. 91-3, S. 137, 168.)
History: June Sp. Sess. P.A. 91-3, S. 137 effective August 22, 1991, and applicable to gifts made on or after September 1, 1991.