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Connecticut General Statutes Title 12. Taxation § 12-648. Credit against succession tax

Current as of January 01, 2025 | Updated by Findlaw Staff

A credit shall be allowed against the tax imposed under chapter 216  1 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.

1 C.G.S.A. § 12-340 et seq.
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Cite this article: FindLaw.com - Connecticut General Statutes Title 12. Taxation § 12-648. Credit against succession tax - last updated January 01, 2025 | https://codes.findlaw.com/ct/title-12-taxation/ct-gen-st-sect-12-648/

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