There is a newer version of the Connecticut General Statutes
2011 Connecticut Code
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.
- Sec. 12-643. Definition of taxable gifts and Connecticut taxable gifts.
- 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.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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