The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this chapter in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full into this chapter and had expressly referred to the tax under this chapter, except to the extent that any provision is inconsistent with a provision in this chapter.
(June Sp. Sess. P.A. 91-3, S. 145, 168; P.A. 17-105, S. 8.)
History: June Sp. Sess. P.A. 91-3, S. 145, effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; P.A. 17-105 made a technical change.
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.