reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-640 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228c - Gift Tax|Section 12-640 - Imposition of gift tax.

 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.(June Sp. Sess. P.A. 91-3, S. 136, 168.)History: June Sp. Sess. P.A. 91-3, S. 136 effective August 22, 1991, and applicable to gifts made on or after September 1, 1991.
CT Gen Stat § 12-641 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228c - Gift Tax|Section 12-641 - Tax not applicable to transfers outside the state.

 The provisions of this chapter shall not apply to the transfer of tangible personal property and real property having a situs outside the state of Connecticut.(June Sp. Sess. P.A. 91-3, S. 137, 168.)History: June Sp. Sess. P.A. 91-3, S. 137 effective August 22, 1991, and applicable to gifts made on or after September 1, 1991.
CT Gen Stat § 12-643 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228c - Gift Tax|Section 12-643 - Definitions.

 (1) “Taxable gifts” means the transfers by gift which are included in taxable gifts for federal gift tax purposes under Section 2503 and Sections 2511 to 2514, inclusive, and Sections 2516 to 2519, inclusive, of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, less the deductions allowed in Sections 2522 to 2524, inclusive, of said Internal Revenue Code, except in the event of repeal of the federal gift tax, then all references to the Internal Revenue Code in this section shall mean the Internal Revenue Code as in force on the day prior to the effective date of such repeal.(2) In the administration of the tax under this chapter, the Commissioner of Revenue Services shall apply the provisions of Sections 2701 to 2704, inclusive, of said Internal Revenue Code. The words “secretary or his delegate” as used in the aforementioned sections of the Internal Revenue Code means the Commissioner of Revenue Services.(3) “Connecticut taxable gifts” means taxable gifts made during a calendar year commencing on or after January 1, 2005, that are, (A) for residents of this state, taxable gifts, wherever located, but excepting gifts of real estate or tangible personal property located outside this state, and (B) for nonresidents of this state, gifts of real estate or tangible personal property located within this state.(June Sp. Sess. P.A. 91-3, S. 139, 168; P.A. 97-243, S. 41, 67; P.A. 05-251, S. 68; P.A. 06-196, S. 227; June Sp. Sess. P.A. 17-2, S. 634; P.A. 18-49, S. 18.)History: June Sp. Sess. P.A. 91-3, S. 139 effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; P.A. 97-243 clarified that the commissioner is to apply Secs. 2701 to 2704 of the Internal Revenue Code, effective June 24, 1997, and applicable to calendar years commencing on or after January 1, 1997; P.A. 05-251 divided section into Subsecs. (a) and (b), amended Subsec. (a) by adding provision re repeal of federal gift tax and added Subsec. (c) re definition of “Connecticut taxable gifts”, effective June 30, 2005, and applicable to calendar years commencing on or after January 1, 2005; P.A. 06-196 made a technical change in Subsec. (a), effective June 7, 2006; June Sp. Sess. P.A. 17-2 redesignated existing Subsecs. (a) to (c) as Subdivs. (1) to (3) and made technical and conforming changes, and added Subdiv. (4) re definition of “federal basic exclusion amount”, effective January 1, 2018, and applicable to gifts made on or after January 1, 2018; P.A. 18-49 deleted former Subdiv. (4) re definition of “federal basic exclusion amount”, effective May 31, 2018.
CT Gen Stat § 12-644 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228c - Gift Tax|Section 12-644 - Returns.

 (a) Any individual, whether resident or nonresident, liable for a return under this chapter, who in the calendar year makes any transfer by gift not excluded in this chapter shall make a return with respect to the gift tax imposed by this chapter.(b) If the donor dies before filing his return, the executor of his will or the administrator of his estate shall file the return. If the donor becomes legally incompetent before filing his return, his guardian or conservator shall file the return.(c) The return shall set forth:(1) Each gift made during the calendar year which is to be included in computing the taxable gifts.(2) The deductions claimed and allowable under section 12-643.(3) A description of the gift, and the donee's name, address and Social Security account number.(4) The fair market value of gifts not made in money.(5) Such further information as the Commissioner of Revenue Services may find necessary to administer properly the provisions of this chapter.(d) (1) If any gift which is required to be shown on a return under this chapter is not shown on such return, or if the information set forth in such return fails to meet the requirements of subsection (c) of this section, any tax imposed by this chapter on such undisclosed gift may be assessed at any time with respect to that gift, even if the commissioner has filed a return on behalf of the taxpayer in accordance with section 12-649.(2) In the case of any item adequately disclosed in such return in accordance with subsection (c) of this section, the provisions of subdivision (1) of this subsection shall not apply.(June Sp. Sess. P.A. 91-3, S. 140, 168; P.A. 06-194, S. 19.)History: June Sp. Sess. P.A. 91-3, S. 140 effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; P.A. 06-194 added Subsec. (d) re assessment of tax on undisclosed gifts, effective June 9, 2006, and applicable to gifts made during calendar years commencing on or after January 1, 2006.
CT Gen Stat § 12-645 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228c - Gift Tax|Section 12-645 - Date of filing of returns. Exception.

 Returns required under this chapter shall be filed on or before the fifteenth day of April following the close of the calendar year except where a gift is made during the calendar year in which the donor dies, the return with respect to such donor shall be filed on or before the last date, including extensions, for filing the estate tax return under chapter 217 with respect to such donor.(June Sp. Sess. P.A. 91-3, S. 141, 168; P.A. 95-27, S. 2, 4; P.A. 06-194, S. 20.)History: June Sp. Sess. P.A. 91-3, S. 141, effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; P.A. 95-27 added exception for gifts made in the calendar year in which the donor dies, effective May 8, 1995, and applicable to gifts made on or after January 1, 1995; P.A. 06-194 changed filing requirement for deceased donor from filing a gift tax return for federal gift tax purposes to filing an estate tax return under chapter 217, effective June 9, 2006, and applicable to gifts made during calendar years commencing on or after January 1, 2006.
CT Gen Stat § 12-646 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228c - Gift Tax|Section 12-646 - Appraisal of property by commissioner. Declaration by donor.

 The Commissioner of Revenue Services may require the donor or the donee to show the property subject to the tax, as provided in this chapter, to the commissioner upon demand and may employ a suitable person to appraise the property. The donor shall submit a declaration, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made in such declaration are punishable, that the property shown by said donor on said donor's return to the commissioner includes all of the property transferred by gift for the calendar year involved and not excluded herein.(June Sp. Sess. P.A. 91-3, S. 142, 168; P.A. 00-174, S. 66, 83.)History: June Sp. Sess. P.A. 91-3, S. 142, effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; P.A. 00-174 deleted requirement for an affidavit for certain information required to be submitted, added provisions re declaration and made technical changes for purposes of gender neutrality, effective July 1, 2000.
CT Gen Stat § 12-648 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228c - Gift Tax|Section 12-648 - Credit against succession tax.

 A credit shall be allowed against the tax imposed under chapter 216 in the amount of any tax imposed and paid under sections 12-640 to 12-649, inclusive, with respect to a gift includable in the gross taxable estate of the donor under said chapter 216.(June Sp. Sess. P.A. 91-3, S. 144, 168; May Sp. Sess. P.A. 92-5, S. 35, 37; P.A. 93-261, S. 1, 4.)History: June Sp. Sess. P.A. 91-3, S. 144, effective August 22, 1991, and applicable to gifts made on or after September 1, 1991; May Sp. Sess. P.A. 92-5 made a technical change; P.A. 93-261 deleted existing section and established a credit against the succession tax with respect to any tax imposed and paid under the gift tax, effective July 1, 1993, and applicable to gifts made on or after July 1, 1993.
CT Gen Stat § 12-649 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228c - Gift Tax|Section 12-649 - Records. Penalties. Administration. Appeals. Collection. Liens.

 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.(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.
CT Gen Stat § 12-650 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-650 - Definitions.

 As used in this chapter:(1) “Marijuana” means any marijuana, whether real or counterfeit, as defined in subdivision (29) of section 21a-240, that is held, possessed, transported, sold or offered to be sold in violation of any provision of the general statutes;(2) “Controlled substance” means any controlled substance as defined in subdivision (9) of section 21a-240, that is held, possessed, transported, sold or offered to be sold in violation of any provision of the general statutes;(3) “Dealer” means any person who, in violation of any provision of the general statutes, manufactures, produces, ships, transports, or imports into the state or in any manner acquires or possesses more than forty-two and one- half grams of marijuana or seven or more grams of any controlled substance or ten or more dosage units of any controlled substance which is not sold by weight; and(4) “Commissioner” means the Commissioner of Revenue Services.(P.A. 91-397, S. 1.)Cited. 235 C. 539.
CT Gen Stat § 12-651 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-651 - Imposition of tax on marijuana and controlled substances. Stamps.

 (a) A tax is imposed on any marijuana or controlled substances purchased, acquired, transported or imported into the state. Payment thereof shall be evidenced by the permanent affixing of stamps on the marijuana or controlled substance immediately after receipt. Each stamp or other official indicia may be used only once.(b) The tax imposed pursuant to this section shall be at the following rates: (1) On each gram of marijuana or portion of a gram, three dollars and fifty cents, and (2) on each gram of a controlled substance, or portion of a gram, two hundred dollars or on each fifty dosage units of a controlled substance that is not sold by weight, or portion thereof, two thousand dollars. For the purpose of calculating the tax due under this section, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer's possession.(c) Any tax imposed pursuant to this section is due and payable immediately upon acquisition or possession in this state by a dealer.(P.A. 91-397, S. 2.)Cited. 235 C. 539.
CT Gen Stat § 12-652 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-652 - Possession of unstamped marijuana or controlled substance by dealer prohibited.

 No dealer may possess any marijuana or controlled substance upon which a tax is imposed pursuant to section 12-651 unless the tax has been paid on the marijuana or controlled substance as evidenced by a stamp or other official indicia.(P.A. 91-397, S. 3.)
CT Gen Stat § 12-653 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-653 - Commissioner to provide stamps.

 The commissioner shall secure stamps, of such designation and denomination as he prescribes, suitable to be affixed to marijuana and controlled substances as evidence of the tax imposed by section 12-651.(P.A. 91-397, S. 4.)
CT Gen Stat § 12-654 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-654 - Purchase of stamps, labels or other indicia.

 Official stamps, labels or other indicia to be affixed to all marijuana or controlled substances shall be purchased from the commissioner. The purchaser shall pay one hundred per cent of the face value for each stamp, label or other indicia at the time of purchase. The commissioner shall provide the stamps, labels or other indicia in denominations in multiples of ten dollars.(P.A. 91-397, S. 5.)
CT Gen Stat § 12-656 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-656 - Oaths and subpoenas.

 The commissioner and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the commissioner, the commissioner or his agent authorized to conduct such hearing and having authority by law to issue such process may subpoena witnesses and require the production of books, papers and documents pertinent to such inquiry. If any person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to him by the commissioner or his authorized agent or to produce any books and papers pursuant thereto, the commissioner or such agent may apply to the superior court of the judicial district wherein the taxpayer resides or wherein the business has been conducted, or to any judge of said court if the same is not in session, setting forth such disobedience to process or refusal to answer, and said court or such judge shall cite such person to appear before said court or such judge to answer such question or to produce such books and papers, and, upon his refusal so to do, shall commit him to a community correctional center until he testifies, but not for a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the commissioner may proceed in all respects with such inquiry and examination as if the witness had not previously been called upon to testify. Officers who serve subpoenas issued by the commissioner or under his authority and witnesses attending hearings conducted by him hereunder shall receive fees and compensation at the same rates as officers and witnesses in the courts of this state, to be paid on vouchers of the commissioner on order of the Comptroller from the proper appropriation for the administration of this chapter.(P.A. 91-397, S. 7.)
CT Gen Stat § 12-657 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-657 - Administration. Regulation.

 The administration of this chapter is vested in the Commissioner of Revenue Services. All forms necessary and proper for the enforcement of this chapter shall be prescribed and furnished by the commissioner. The commissioner may require any agent, clerk, stenographer or other assistant to execute a bond in such sum as said commissioner determines for the faithful discharge of his duties. The commissioner may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The commissioner shall, at least annually, and oftener in his discretion, publish for distribution all regulations prescribed hereunder and such rulings as appear to him to be of general interest.(P.A. 91-397, S. 8.)Cited. 235 C. 539.
CT Gen Stat § 12-658 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-658 - Tax not applicable to persons lawfully in possession of marijuana or a controlled substance.

 The provisions of this chapter shall not be construed to require persons lawfully in possession of marijuana or a controlled substance pursuant to any provision of the general statutes to pay the tax imposed pursuant to section 12-651.(P.A. 91-397, S. 9.)
CT Gen Stat § 12-659 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-659 - Information obtained under this chapter not subject to disclosure.

 Notwithstanding the provisions of the Freedom of Information Act, as defined in section 1-200, the commissioner shall withhold from disclosure to any person any information contained in a report or return required under this chapter. No information contained in such report or return may be used against the dealer in any criminal proceeding, unless otherwise obtained, except in connection with a proceeding involving taxes due under this chapter from the taxpayer making the return.(P.A. 91-397, S. 10; P.A. 97-47, S. 19.)History: P.A. 97-47 substituted “the Freedom of Information Act, as defined in Sec. 1-18a” for list of sections.Cited. 235 C. 539.
CT Gen Stat § 12-660 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228d - Marijuana and Controlled Substances Tax|Section 12-660 - Penalties. Exemption from limitation on prosecution.

 (a) Any dealer who violates any provision of this chapter shall pay a penalty of one hundred per cent of the tax in addition to the tax imposed pursuant to section 12-651.(b) In addition to the penalty imposed pursuant to subsection (a) of this section, any person who violates any provision of this chapter shall be fined not more than ten thousand dollars or imprisoned not more than six years or both.(c) Notwithstanding the provisions of subsection (c) of section 54-193, a person may be prosecuted for a violation of any provision of this chapter more than five years after such violation.(P.A. 91-397, S. 11; P.A. 19-16, S. 19.)History: P.A. 19-16 amended Subsec. (c) to replace reference to Sec. 54-193(b) with reference to Sec. 54-193(c).
CT Gen Stat § 12-665 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228e - Tourism Account Surcharge|Section 12-665 - Imposition of surcharge.

 A surcharge is hereby imposed on the rental or leasing, for a period of thirty consecutive calendar days or less, of a passenger motor vehicle by any person licensed pursuant to section 14-15. Said surcharge shall be in addition to any tax otherwise applicable to any such transaction. No surcharge shall be imposed under this section for the rental or leasing of a motor vehicle pursuant to a written agreement having a term of more than thirty days.(P.A. 92-184, S. 5, 19; P.A. 94-95, S. 18; June 30 Sp. Sess. P.A. 03-1, S. 107.)History: P.A. 92-184, S. 5 effective July 1, 1992, and applicable to rentals or leases of motor vehicles entered into on or after that date; P.A. 94-95, changed name of fund from “tourism fund” to “tourism account”; June 30 Sp. Sess. P.A. 03-1 made a technical change, effective August 16, 2003.
CT Gen Stat § 12-666 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228e - Tourism Account Surcharge|Section 12-666 - Rate. Collection. Regulations.

 (a) The surcharge imposed by section 12-665 shall be at a rate of one dollar for each day, or portion thereof, up to thirty days, for which the lessor charges the lessee for the rental or lease of such a motor vehicle.(b) Reimbursement for the surcharge imposed by section 12-665 shall be collected by the lessor from the lessee and such surcharge reimbursement, termed “surcharge” in this subsection, shall be paid by the consumer to the retailer and each retailer shall collect from the consumer the full amount of the surcharge imposed by section 12-665. Such surcharge shall be a debt from the lessee to the lessor, when so added to the original lease or rental price, and shall be recoverable at law in the same manner as other debts. Whenever such surcharge, payable by the consumer with respect to a charge account or credit sale is remitted by the retailer to the commissioner and such sale as an account receivable is determined to be worthless and is actually written off as uncollectible for federal income tax purposes, the amount of such surcharge remitted may be credited against the surcharge due on the surcharge return filed by the retailer for the monthly or quarterly period, whichever is applicable, next following the period in which such amount is actually so written off, but in no event shall such credit be allowed later than three years following the date such surcharge is remitted. The commissioner shall, by regulations adopted in accordance with chapter 54, provide standards for proving any such claim for credit. If any account with respect to which such credit is allowed is thereafter collected by the retailer in whole or in part, the amount so collected shall be included in the surcharge return covering the period in which such collection occurs.(P.A. 92-184, S. 6, 19; P.A. 93-166, S. 1, 2.)History: P.A. 92-184, S. 6 effective July 1, 1992, and applicable to rentals or leases of motor vehicles entered into on or after that date; P.A. 93-166 amended description of “day, or portion thereof,” in Subsec. (a), effective July 1, 1993.
CT Gen Stat § 12-668 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228e - Tourism Account Surcharge|Section 12-668 - Administrative provisions. Penalties. Hearings and appeals.

 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 surcharge under this chapter, except to the extent that any provision is inconsistent with a provision in this chapter.(P.A. 92-184, S. 8, 19.)History: P.A. 92-184, S. 8 effective July 1, 1992, and applicable to rentals or leases of motor vehicles entered into on or after that date.
CT Gen Stat § 12-675 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228f - Nursing Home Tax (Repealed)|Section 12-675 - Nursing home tax.

 Section 12-675 is repealed, effective October 1, 2002.(May Sp. Sess. P.A. 92-16, S. 34, 89; P.A. 93-262, S. 1, 87; S.A. 02-12, S. 1.)