Connecticut § 12-649 Records. Penalties. Administration. Appeals. Collection. Liens.

Connecticut Statutes

§ 12-649 — Records. Penalties. Administration. Appeals. Collection. Liens.

Connecticut § 12-649

Title 12Taxation

Ch. 228cGift Tax

This text of Connecticut § 12-649 (Records. Penalties. Administration. Appeals. Collection. Liens.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-649 (2026).

Text

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.

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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.

Legislative History

(June Sp. Sess. P.A. 91-3, S. 145, 168; P.A. 17-105, S. 8.) History: June Sp. Sess. P.A. 91-3, S. 145, effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; P.A. 17-105 made a technical change.