CTGrammy
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Do I Have to Pay Taxes on a Gift? | H&R Block
Generally, the answer to “do I have to pay taxes on a gift?” is this: the person receiving a gift typically does not have to pay gift tax. The giver, however, will generally file a gift tax return when the gift exceeds the annual gift tax exclusion amount, which is $15,000 per recipient for 2019. The giver may also not owe gift tax due to the basic exclusion amount
However,
IP 9411 A Guide to Federal and Connecticut Gift Taxes
WHO MUST PAY THE TAX?
The person making the gift is responsible to file federal Form 709 and Form CT-709 and pay the taxes due (if any). If the gift taxes are not paid when due, the person RECEIVING the gift may have to pay the tax.
IMO.