State Codes and Statutes
Statutes > Connecticut > Title12 > Chap228c
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.
State Codes and Statutes
Statutes > Connecticut > Title12 > Chap228c
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.
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