Applicability of estate tax, gift tax and income tax to parties to a civil union.

1. Law
2. Connecticut General Statutes
3. Family Law
4. Civil Union
5. 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.

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