Connecticut Statutes
§ 36a-371 — Taxation.
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.
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Connecticut § 36a-371 (Taxation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(P.A. 94-122, S. 172, 340.) History: P.A. 94-122 effective January 1, 1995.
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