{"data":{"id":"us-ct/conn.-gen.-stat.-46b-38pp","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 46b-38pp","heading":"Applicability of estate tax, gift tax and income tax to parties to a civil union.","body":"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.","path":["TITLE 46b. FAMILY LAW","CHAPTER 815f. CIVIL UNION"],"source_url":"https://www.cga.ct.gov/current/pub/chap_815f.htm#sec_46b-38pp","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:16Z","sha256":"27c71b869cb243817578f9a46be492f24c15f25c6ed0fd21a9f2170177a65567","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-46b-38aa-to-46b-38oo","next":"us-ct/conn.-gen.-stat.-46b-38qq"},"notice":"GroundRules: Original legal text. Not legal advice."}