{"data":{"id":"us-ct/conn.-gen.-stat.-36a-371","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 36a-371","heading":"Taxation.","body":"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.","path":["TITLE 36a. THE BANKING LAW OF CONNECTICUT","CHAPTER 665b. FIDUCIARY POWERS","PART II. COMMON TRUST FUNDS"],"source_url":"https://www.cga.ct.gov/current/pub/chap_665b.htm#sec_36a-371","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":"2026-09-06T19:07:12Z","sha256":"17940bf4bf39d605ab408460f1ca9f0eecc7586887dd6c290e225765c3f30770","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-36a-370","next":"us-ct/conn.-gen.-stat.-36a-372"},"notice":"GroundRules: Original legal text. Not legal advice."}