Tax not applicable to transfers outside the state.

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Gift Tax
  5. Tax not applicable to transfers outside the state.

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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.

(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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