There is a newer version of the Connecticut General Statutes
2012 Connecticut General Statutes
Title 12 - Taxation
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.
- Section 12-643 - Definition of taxable gifts and Connecticut taxable gifts.
- 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.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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