43-305. Fiduciary returns; two or more
fiduciaries


Under such rules and regulations as the department may prescribe, a return filed by
one of two or more joint fiduciaries is sufficient. The fiduciary filing the return
shall state:


1. That he has sufficient knowledge of the affairs of the taxpayer for whom the
return is made to enable him to make the return.


2. That the return is, to the best of his knowledge and belief, true and correct.