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Conn. Gen. Stat. ch. 228c – Gift Tax | Midpage
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Connecticut General Statutes
Title 12
Chapter 228c
Conn. Gen. Stat. ch. 228c
Gift Tax
12-640
Imposition of gift tax.
12-641
Tax not applicable to transfers outside the state.
12-642
Rate of tax. Aggregate limit on tax imposed.
12-643
Definitions.
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.