§ 3001

(b) 'Party to a civil union' is defined for purposes of this title as under 15 V.S.A. § 1201(5).(c) 'Laws of the United States,' 'federal tax laws,' and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law. (Amended 1997, No. 50, § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.)