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

CT Gen Stat § 46b-38pp (2019) (N/A)
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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.

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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 persons in a civil union. License; period of validity; penalty for solemnization without license; validity of civil union ceremony. Application for license. Issuance of license to person under conservatorship. Issuance of license to minor prohibited. Civil union certificate; affidavit in lieu of certificate. Evidentiary weight of certificate or affidavit. Validity of civil union celebrated in foreign country. Equality of benefits, protections and responsibilities. Applicability of statutes to civil unions, civil union status and parties to a civil union.
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Section 46b-38qq - Merger of civil union into marriage by action of the parties.