Connecticut General Statutes/Title 38a/Chapter 700d/Section 38a-604

CGS § 38a-604. (Formerly Sec. 38-215). Tax exemption.

Every society organized or licensed under sections 38a-595 to 38a-626, inclusive, 38a-631 to 38a-640, inclusive, and 38a-800, is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all state and municipal taxes other than taxes on real estate and office equipment.

Short History

(1949 Rev., S. 6270; 1957, P.A. 448, S. 40.)

Long History

History: Sec. 38-215 transferred to Sec. 38a-604 in 1991.

Citations

Annotation to former section 38-215:

“Office equipment” does not include office supplies, materials and similar fungible items and is therefore exempt from taxation. 36 CS 63.

PreviousCGS § 38a-603. (Formerly Sec. 38-214). Suspension or revocation of license of foreign or alien society.NextCGS § 38a-605. (Formerly Sec. 38-216). Principal office. Meetings of governing body.