Chapter
Gift Tax
- Conn. Gen. Stat. § 12-640— Imposition of gift tax
- Conn. Gen. Stat. § 12-641— Tax not applicable to transfers outside the state
- Conn. Gen. Stat. § 12-642— Rate of tax. Aggregate limit on tax imposed
- Conn. Gen. Stat. § 12-643— Definitions
- Conn. Gen. Stat. § 12-644— Returns
- Conn. Gen. Stat. § 12-645— Date of filing of returns. Exception
- Conn. Gen. Stat. § 12-646— Appraisal of property by commissioner. Declaration by donor
- Conn. Gen. Stat. § 12-646a— Value of farm transferred by gift
- Conn. Gen. Stat. § 12-647— Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments
- Conn. Gen. Stat. § 12-648— Credit against succession tax
- Conn. Gen. Stat. § 12-649— Records. Penalties. Administration. Appeals. Collection. Liens