There is a newer version of the Connecticut General Statutes
2012 Connecticut General Statutes
Title 36a - The Banking Law of Connecticut
Chapter 665b - Fiduciary Powers
Section 36a-371 - Taxation.
CT Gen Stat § 36a-371 (2012) What's This?
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.
(P.A. 94-122, S. 172, 340.)
History: P.A. 94-122 effective January 1, 1995.
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