Sec. 7. "Fiduciary" means any guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any individual, trust, guardian, or estate.
Ind. Code § 6-3-1-7
"Fiduciary"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Formerly: Acts 1963(ss), c.32, s.107
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.