Connecticut General Statutes
Chapter 815f - Civil Union
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.

(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.

<< Previous
Next >>

Structure Connecticut General Statutes

Connecticut General Statutes

Title 46b - Family Law

Chapter 815f - Civil Union

Section 46b-38aa to 46b-38oo. - Definitions. Eligibility. Kindred prohibited from entering into civil union. Persons authorized to join persons in a civil union. Penalty for unauthorized joining of persons in a civil union. Failure or refusal to join...

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

Section 46b-38qq. - Merger of civil union into marriage by action of the parties.

Section 46b-38rr. - Merger of civil union into marriage by default. Exception.

Section 46b-38ss. - Savings clause.

Section 46b-38tt. - Dissolution, annulment or legal separation of civil union performed in foreign jurisdiction. Enforcement or modification of foreign matrimonial judgment.

Section 46b-39. - Reserved for future use.