Returns required under this chapter shall be filed on or before the fifteenth day of April following the close of the calendar year except where a gift is made during the calendar year in which the donor dies, the return with respect to such donor shall be filed on or before the last date, including extensions, for filing the estate tax return under chapter 217 with respect to such donor.
(June Sp. Sess. P.A. 91-3, S. 141, 168; P.A. 95-27, S. 2, 4; P.A. 06-194, S. 20.)
History: June Sp. Sess. P.A. 91-3, S. 141, effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; P.A. 95-27 added exception for gifts made in the calendar year in which the donor dies, effective May 8, 1995, and applicable to gifts made on or after January 1, 1995; P.A. 06-194 changed filing requirement for deceased donor from filing a gift tax return for federal gift tax purposes to filing an estate tax return under chapter 217, effective June 9, 2006, and applicable to gifts made during calendar years commencing on or after January 1, 2006.
Structure Connecticut General Statutes
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. - Definitions.
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 12-648. - Credit against succession tax.
Section 12-649. - Records. Penalties. Administration. Appeals. Collection. Liens.