Chapter 228c. Gift Tax
Section
12-640Imposition of gift tax.12-641Tax not applicable to transfers outside the state.12-642Rate of tax. Aggregate limit on tax imposed.12-643Definitions.12-644Returns.12-645Date of filing of returns. Exception.12-646Appraisal of property by commissioner. Declaration by donor.12-646aValue of farm transferred by gift.12-647Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments.12-648Credit against succession tax.12-649Records. Penalties. Administration. Appeals. Collection. Liens.