Connecticut Statutes
§ 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.
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Connecticut § 46b-38pp (Applicability of estate tax, gift tax and income tax to parties to a civil union.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
Priority.