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.
Conn. Gen. Stat. § 12-648
Credit against succession tax
(June Sp
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.