Conn. Gen. Stat. § 38a-604

Current with legislation from 2024 effective through June 6, 2024.
Section 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.

Conn. Gen. Stat. § 38a-604

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

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.