Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Connecticut
/
Title 12 - Taxation
/
Chapter 228c - Gift Tax
Chapter 228c - Gift Tax
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 12-644 - Returns.
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 12-647 - Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments.
Section 12-648 - Credit against succession tax.
Section 12-649 - Records. Penalties. Administration. Appeals. Collection. Liens.