Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-648
Credit against succession tax
Official textcga.ct.gov
A credit shall be allowed against the tax imposed under chapter 216 in the amount of any tax imposed and paid under sections 12-640 to 12-649, inclusive, with respect to a gift includable in the gross taxable estate of the donor under said chapter 216.
(June Sp. Sess. P.A. 91-3, S. 144, 168; May Sp. Sess. P.A. 92-5, S. 35, 37; P.A. 93-261, S. 1, 4.)
History: June Sp. Sess. P.A. 91-3, S. 144, effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; May Sp. Sess. P.A. 92-5 made a technical change; P.A. 93-261 deleted existing section and established a credit against the succession tax with respect to any tax imposed and paid under the gift tax, effective July 1, 1993, and applicable to gifts made on or after July 1, 1993.
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