Conn. Gen. Stat. § 12-641
Tax not applicable to transfers outside the state
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.
Source: view the official text
In this chapter (11 sections)
- 12-640 · Imposition of gift tax
- 12-641 · Tax not applicable to transfers outside the state
- 12-642 · Rate of tax. Aggregate limit on tax imposed
- 12-643 · Definitions
- 12-644 · Returns
- 12-645 · Date of filing of returns. Exception
- 12-646 · Appraisal of property by commissioner. Declaration by donor
- 12-646a · Value of farm transferred by gift
- 12-647 · Payment of tax. Penalty for late payment. Extensions. Changes…
- 12-648 · Credit against succession tax
- 12-649 · Records. Penalties. Administration. Appeals. Collection. Liens