Connecticut Statutes
§ 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.
Free access — add to your briefcase to read the full text and ask questions with AI
Connecticut § 12-641 (Tax not applicable to transfers outside the state.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(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.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.