§231-15.7  Returns by fiduciaries. 
The returns, statements, or answers required under chapters of the law under
title 14 administered by the department shall be made by the personal
representative, trustee, guardian, or other fiduciary in such capacity in any
taxation district in which returns are required. [L 1989, c 14, §1(5); am L
1991, c 263, §7; am L 1994, c 16, §2; am L 1995, c 66, §7]