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.
Structure Connecticut General Statutes
Section 12-640. - Imposition of gift tax.
Section 12-641. - Tax not applicable to transfers outside the state.
Section 12-642. - Rate of tax. Aggregate limit on tax imposed.
Section 12-643. - Definitions.
Section 12-645. - Date of filing of returns. Exception.
Section 12-646. - Appraisal of property by commissioner. Declaration by donor.
Section 12-646a. - Value of farm transferred by gift.
Section 12-648. - Credit against succession tax.
Section 12-649. - Records. Penalties. Administration. Appeals. Collection. Liens.