Gift Tax
Chapter 228b - Controlling Interest Transfer TaxChapter 228d* - Marijuana and Controlled Substances Tax
Section 12-640 - Sec. 12-640. Imposition of Gift Tax.Section 12-641 - Sec. 12-641. Tax Not Applicable to Transfers Outside the State.Section 12-642 - Sec. 12-642. Rate of Tax. Aggregate Limit on Tax Imposed.Section 12-643 - Sec. 12-643. Definitions.Section 12-644 - Sec. 12-644. Returns.Section 12-645 - Sec. 12-645. Date of Filing of Returns. Exception.Section 12-646 - Sec. 12-646. Appraisal of Property by Commissioner. Declaration by Donor.Section 12-646a - Sec. 12-646a. Value of Farm Transferred by Gift.Section 12-647 - Sec. 12-647. Payment of Tax. Penalty for Late Payment. Extensions. Changes in Federal Gift Tax. Overpayments.Section 12-648 - Sec. 12-648. Credit Against Succession Tax.Section 12-649 - Sec. 12-649. Records. Penalties. Administration. Appeals. Collection. Liens.