Sec. 12-648. Credit against succession tax.
Sec. 12-648. Credit against succession tax. A credit shall be allowed against the
tax imposed under chapter 216 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.
(June Sp. Sess. P.A. 91-3, S. 144, 168; May Sp. Sess. P.A. 92-5, S. 35, 37; P.A. 93-261, S. 1, 4.)
History: June Sp. Sess. P.A. 91-3, S. 144, effective August 22, 1991, and applicable to gifts made on or after September
1, 1991; May Sp. Sess. P.A. 92-5 made a technical change; P.A. 93-261 deleted existing section and established a credit
against the succession tax with respect to any tax imposed and paid under the gift tax, effective July 1, 1993, and applicable
to gifts made on or after July 1, 1993.