{"data":{"id":"us-ct/conn.-gen.-stat.-12-641","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-641","heading":"Tax not applicable to transfers outside the state.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 228c. GIFT TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228c.htm#sec_12-641","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"a729e6204957eed0b5bdb24e9accae93a6ceb86ae4cce006d5ad401815398cc6","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-640","next":"us-ct/conn.-gen.-stat.-12-642"},"notice":"GroundRules: Original legal text. Not legal advice."}