Statutes, codes, and regulations
General Statutes of Connecticut
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

Conn. Gen. Stat. § 46b-38pp

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Current with legislation from the 2024 Regular and Special Sessions.
Section 46b-38pp - Applicability of estate tax, gift tax and income tax to parties to a civil union

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.

Conn. Gen. Stat. § 46b-38pp

( June Sp. Sess. P.A. 05-3, S. 58.)