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

^{Current as of: 2009}

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§ 12-640	Imposition of gift tax
§ 12-641	Tax not applicable to transfers outside the state
§ 12-642	Rate of tax
§ 12-643	Definition of taxable gifts and Connecticut taxable gifts
§ 12-644	Returns
§ 12-645	Date of filing of returns. Exception
§ 12-646	Appraisal of property by commissioner. Declaration by donor
§ 12-646a	Value of farm transferred by gift
§ 12-647	Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments
§ 12-648	Credit against succession tax
§ 12-649	Records. Penalties. Administration. Appeals. Collection. Liens

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