Conn. Gen. Stat. § 12-507 - Sec. 12-507. Duties of Fiduciary.

Section 12-507 - Sec. 12-507. Duties of Fiduciary.Section 12-507 - Sec. 12-507. Duties of Fiduciary.

Section 12-506h - Sec. 12-506h. Deduction Allowed in Determining Tax on Interest Income When Taxpayer Is Shareholder in an Electing Small Business Corporation Subject to Tax on Such Interest.Section 12-508 - Sec. 12-508. Tax Return.

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.

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