<b>Chapter 228c</b>
- 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.