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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-641: Tax not applicable to transfers outside the state.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 228c. GIFT TAX

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.

Collected 2026-09-06T19:07:00Z. Source file · JSON

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