Gift Tax

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Gift Tax

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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.