For the calendar year 1991 and each year thereafter, a tax computed as provided in section 12-642 is hereby imposed on the transfer of property by gift during such taxable year by any individual resident or nonresident provided, for the calendar year 1991, such tax shall be imposed only on those gifts which are transferred on or after September 1, 1991.(June Sp. Sess. P.A. 91-3, S. 136, 168.)History: June Sp. Sess. P.A. 91-3, S. 136 effective August 22, 1991, and applicable to gifts made on or after September 1, 1991.
Connecticut Legal Code
§ 12.640
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_228c.htm#sec_12-640· Version 2026