{"data":{"id":"us-ct/conn.-gen.-stat.-12-640","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-640","heading":"Imposition of gift tax.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 228c. GIFT TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228c.htm#sec_12-640","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"bd13fa25052b8bcd740bfbdb884758a3948b6383b772eb1a17b7fa0488561b87","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-639","next":"us-ct/conn.-gen.-stat.-12-641"},"notice":"GroundRules: Original legal text. Not legal advice."}