2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 228c - Gift Tax
- Section 12-640 - Imposition of gift tax.
- Section 12-641 - Tax not applicable to transfers outside the state.
- Section 12-642 - Rate of tax. Aggregate limit on tax imposed.
- Section 12-643 - Definition of taxable gifts and Connecticut taxable gifts.
- Section 12-644 - Returns.
- Section 12-645 - Date of filing of returns. Exception.
- Section 12-646 - Appraisal of property by commissioner. Declaration by donor.
- Section 12-646a - Value of farm transferred by gift.
- Section 12-647 - Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments.
- Section 12-648 - Credit against succession tax.
- Section 12-649 - Records. Penalties. Administration. Appeals. Collection. Liens.
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