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2019 Connecticut General Statutes
Title 46b - Family Law
Chapter 815f - Civil Union
Section 46b-38pp - Applicability of estate tax, gift tax and income tax to parties to a civil union.
Universal Citation: CT Gen Stat § 46b-38pp (2019)
The provisions of chapters 217, 228c and 229 shall apply to parties to a civil union recognized under the laws of this state as if federal income tax law and federal estate and gift tax law recognized such a civil union in the same manner as Connecticut law.
(June Sp. Sess. P.A. 05-3, S. 58.)
History: June Sp. Sess. P.A. 05-3 effective June 30, 2005, and applicable to taxable years commencing, gifts made, and estates of decedents dying on or after January 1, 2006.
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