Conn. Gen. Stat. § 12-641 - Sec. 12-641. Tax Not Applicable to Transfers Outside the State.

Section 12-641 - Sec. 12-641. Tax Not Applicable to Transfers Outside the State.Section 12-641 - Sec. 12-641. Tax Not Applicable to Transfers Outside the State.

Section 12-640 - Sec. 12-640. Imposition of Gift Tax.Section 12-642 - Sec. 12-642. Rate of Tax. Aggregate Limit on Tax Imposed.

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.

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