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.
Conn. Gen. Stat. § 12-507
Duties of fiduciary
(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.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.