Conn. Gen. Stat. § 12-507
Duties of fiduciary
Connecticut · General Statutes of Connecticut Chapter 224 — Dividends, Interest Income and Capital Gains Tax · Status: effective
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- Citation
- Conn. Gen. Stat. § 12-507, Duties of fiduciary, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2175337
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Full text
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.