Connecticut § 34-519 - Applicability of laws pertaining to trusts. Classification for taxation purposes.
Full text of Connecticut Connecticut General Statutes § 34-519 — Applicability of laws pertaining to trusts. Classification for taxation purposes., with citation guidance and answers to common questions.
§ 34-519. Applicability of laws pertaining to trusts. Classification for taxation purposes.
Sec. 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.
(P.A. 96-271, S. 229, 254.)
History: P.A. 96-271 effective October 1, 1997.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 34-519
What does Connecticut General Statutes § 34-519 cover?
Section 34-519 ("Applicability of laws pertaining to trusts. Classification for taxation purposes.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 34-519?
A common citation format is "Connecticut General Statutes § 34-519" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 34-519 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.