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2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 224 - Dividends, Interest Income and Capital Gains Tax
Section 12-507 - Duties of fiduciary.
Universal Citation: CT Gen Stat § 12-507 (2019)
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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