Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 228c. Gift Tax |
Sec. 12-640. Imposition of gift tax. |
Sec. 12-641. Tax not applicable to transfers outside the state. |
Sec. 12-642. Rate of tax. Aggregate limit on tax imposed. |
Sec. 12-643. Definitions. |
Sec. 12-644. Returns. |
Sec. 12-645. Date of filing of returns. Exception. |
Sec. 12-646. Appraisal of property by commissioner. Declaration by donor. |
Sec. 12-646a. Value of farm transferred by gift. |
Sec. 12-647. Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments. |
Sec. 12-648. Credit against succession tax. |
Sec. 12-649. Records. Penalties. Administration. Appeals. Collection. Liens. |