Sec. 46b-38pp. Applicability of estate tax, gift tax and income tax to parties to a civil union.
48 words·~1 min read·
/ct/title-46b/chapter-815f-civil-union/46b-38pp·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.