Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 36a-371: Taxation.

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Where this section sits in the code

TITLE 36a. THE BANKING LAW OF CONNECTICUT
CHAPTER 665b. FIDUCIARY POWERS
PART II. COMMON TRUST FUNDS

No fiduciary, or the common trust funds held by it, shall be liable for any taxes imposed by this state or any of its subdivisions in connection with the ownership of personal property. No tax shall be assessed or levied upon any certificate or other evidence of ownership of an interest in a common trust fund.

Collected 2026-09-06T19:07:12Z. Source file · JSON

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