{"data":{"id":"us-ct/conn.-gen.-stat.-12-648","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-648","heading":"Credit against succession tax.","body":"A credit shall be allowed against the tax imposed under chapter 216 in the amount of any tax imposed and paid under sections 12-640 to 12-649, inclusive, with respect to a gift includable in the gross taxable estate of the donor under said chapter 216.","path":["TITLE 12. TAXATION","CHAPTER 228c. GIFT TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228c.htm#sec_12-648","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":"d1c3e14a920853eb887c5680cb4a09080b287f7796d08f03964eebfc51eaff81","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-647","next":"us-ct/conn.-gen.-stat.-12-649"},"notice":"GroundRules: Original legal text. Not legal advice."}