Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-640
Imposition of gift tax
Official textcga.ct.gov
For the calendar year 1991 and each year thereafter, a tax computed as provided in section 12-642 is hereby imposed on the transfer of property by gift during such taxable year by any individual resident or nonresident provided, for the calendar year 1991, such tax shall be imposed only on those gifts which are transferred on or after September 1, 1991.
(June Sp. Sess. P.A. 91-3, S. 136, 168.)
History: June Sp. Sess. P.A. 91-3, S. 136 effective August 22, 1991, and applicable to gifts made on or after September 1, 1991.
Source: view the official text
In this chapter (11 sections)
- 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…
- 12-648 · Credit against succession tax
- 12-649 · Records. Penalties. Administration. Appeals. Collection. Liens