Connecticut Statutes
§ 46b-38pp — Applicability of estate tax, gift tax and income tax to parties to a civil union.
Connecticut § 46b-38pp
This text of Connecticut § 46b-38pp (Applicability of estate tax, gift tax and income tax to parties to a civil union.) 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. § 46b-38pp (2026).
Text
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.
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Legislative History
(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.
Nearby Sections
15
§ 46b-115a
Definitions.§ 46b-115b
Proceedings governed by other law.§ 46b-115bb
Service of petition and order.§ 46b-115c
Application to Indian tribes.§ 46b-115cc
Hearing and order.§ 46b-115d
International application of chapter.§ 46b-115dd
Order to take physical custody of child.§ 46b-115e
Effect of child custody determination.§ 46b-115ee
Costs, fees and expenses.§ 46b-115f
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Bluebook (online)
Connecticut § 46b-38pp, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/46b-38pp.