Sec. 46b-38pp. Applicability of estate tax, gift tax and income tax to parties to a civil union.
Sec. 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.
(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.