Connecticut Statutes

§ 12-641 — Tax not applicable to transfers outside the state.

Connecticut § 12-641
JurisdictionConnecticut
Title 12Taxation
Ch. 228cGift Tax

This text of Connecticut § 12-641 (Tax not applicable to transfers outside the state.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Conn. Gen. Stat. § 12-641 (2026).

Text

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.

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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.

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Bluebook (online)
Connecticut § 12-641, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-641.