Sec. 38a-604. (Formerly Sec. 38-215). Tax exemption.
Sec. 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.
(1949 Rev., S. 6270; 1957, P.A. 448, S. 40.)
History: Sec. 38-215 transferred to Sec. 38a-604 in 1991.
Annotations 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. Cited. Id.