Connecticut General Statutes
Title 12 - Taxation
Chapter 228c - Gift Tax

Section 12-640. - Imposition of gift tax. - For the calendar year 1991 and each year thereafter, a...

Section 12-641. - Tax not applicable to transfers outside the state. - The provisions of this chapter shall not apply to the...

Section 12-642. - Rate of tax. Aggregate limit on tax imposed. - (a)(1) With respect to calendar years commencing prior to January...

Section 12-643. - Definitions. - (1) “Taxable gifts” means the transfers by gift which are...

Section 12-644. - Returns. - (a) Any individual, whether resident or nonresident, liable for a...

Section 12-645. - Date of filing of returns. Exception. - Returns required under this chapter shall be filed on or...

Section 12-646. - Appraisal of property by commissioner. Declaration by donor. - The Commissioner of Revenue Services may require the donor or...

Section 12-646a. - Value of farm transferred by gift. - (a) In determining the tax due under the provisions of...

Section 12-647. - Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments. - (a) The tax imposed under this chapter shall be due...

Section 12-648. - Credit against succession tax. - A credit shall be allowed against the tax imposed under...

Section 12-649. - Records. Penalties. Administration. Appeals. Collection. Liens. - The provisions of sections 12-548 to 12-554, inclusive, and section...