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2005 Idaho Code - 63-3007 — FIDUCIARY

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3007.  FIDUCIARY. The term "fiduciary" means a guardian, trustee,
executor, administrator, receiver, conservator, or any person acting in a
position of trust or fiduciary capacity for any other person or group of
persons.

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