State Codes and Statutes

Statutes > Connecticut > Title12 > Chap224 > Sec12-507

      Sec. 12-507. Duties of fiduciary. Any guardian, receiver, referee, trustee, assignee, custodian or other fiduciary, or any officer or agent appointed by any court to conduct the business or conserve the assets of any taxpayer, shall be subject to the tax imposed by this chapter in the same manner and to the same extent as a taxpayer hereunder.

      (June, 1969, P.A. 1, S. 28; P.A. 73-356, S. 7, 10.)

      History: P.A. 73-356 included custodians under provisions of section.

State Codes and Statutes

Statutes > Connecticut > Title12 > Chap224 > Sec12-507

      Sec. 12-507. Duties of fiduciary. Any guardian, receiver, referee, trustee, assignee, custodian or other fiduciary, or any officer or agent appointed by any court to conduct the business or conserve the assets of any taxpayer, shall be subject to the tax imposed by this chapter in the same manner and to the same extent as a taxpayer hereunder.

      (June, 1969, P.A. 1, S. 28; P.A. 73-356, S. 7, 10.)

      History: P.A. 73-356 included custodians under provisions of section.