{"data":{"id":"us-ct/conn.-gen.-stat.-12-649","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-649","heading":"Records. Penalties. Administration. Appeals. Collection. Liens.","body":"The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this chapter in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full into this chapter and had expressly referred to the tax under this chapter, except to the extent that any provision is inconsistent with a provision in this chapter.","path":["TITLE 12. TAXATION","CHAPTER 228c. GIFT TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228c.htm#sec_12-649","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":"d303e5d95da1a6957c52412f00af2be8a4dcae0088bdc841d0b90447d2139cf1","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-648","next":"us-ct/conn.-gen.-stat.-12-650"},"notice":"GroundRules: Original legal text. Not legal advice."}