Conn. Gen. Stat. § 34-519

Current with legislation from the 2024 Regular and Special Sessions.

Section 34-519 - Applicability of laws pertaining to trusts. Classification for taxation purposes

Except to the extent otherwise provided or authorized in sections 34-500 to 34-547, inclusive, the laws of this state pertaining to trusts are applicable to statutory trusts; provided, for purposes of taxation under title 12, a statutory trust shall be classified as a corporation, an association, a partnership, a trust or otherwise, as shall be determined under the United States Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended.

Conn. Gen. Stat. § 34-519

( P.A. 96-271, S. 229, 254.)