Connecticut General Statutes 46b-38pp – Applicability of estate tax, gift tax and income tax to parties to a civil union
Current as of: 2023 | Check for updates
|
Other versions
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.
Terms Used In Connecticut General Statutes 46b-38pp
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.