Sec. 12-641. Tax not applicable to transfers outside the state.
26 words·~1 min read·
/ct/title-12/chapter-228c-gift-tax/12-641·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.