[§235-93.4]  Effect of civil union.  All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply in this chapter to partners in a civil union with the same force and effect as if they were "husband and wife", "spouses", or other terms that describe persons in a legal marital relationship. [L 2011, c 1, §4]

 

Note

 

  Section applies to taxable years beginning after December 31, 2011.  L 2011, c 1, §10.