Sec. 12-641. Tax not applicable to transfers outside the state. 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.