§231-15.7  Returns by fiduciaries. The returns, statements, or answers required under chapters of the law undertitle 14 administered by the department shall be made by the personalrepresentative, trustee, guardian, or other fiduciary in such capacity in anytaxation district in which returns are required. [L 1989, c 14, §1(5); am L1991, c 263, §7; am L 1994, c 16, §2; am L 1995, c 66, §7]