Income taxation of parties to a civil union

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§ 5812. Income taxation of parties to a civil union

This chapter shall apply to parties to a civil union or civil marriage and surviving parties to a civil union or civil marriage as if federal income tax law recognized a civil union and civil marriage in the same manner as Vermont law. (Added 1999, No. 91 (Adj. Sess.), § 21; amended 2013, No. 73, § 19.)


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