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Conn. Gen. Stat. § 36a-371

Taxation

Connecticut · General Statutes of Connecticut Chapter 665b — Fiduciary Powers · Status: effective

Taxation
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Conn. Gen. Stat. § 36a-371, Taxation, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2200862
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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.