Connecticut General Statutes 12-641 – 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.
Terms Used In Connecticut General Statutes 12-641
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.