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. 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