Connecticut Statutes
§ 36a-371 — Taxation.
Connecticut § 36a-371
This text of Connecticut § 36a-371 (Taxation.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Conn. Gen. Stat. § 36a-371 (2026).
Text
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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Legislative History
(P.A. 94-122, S. 172, 340.) History: P.A. 94-122 effective January 1, 1995.
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Bluebook (online)
Connecticut § 36a-371, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/36a-371.