Sec. 12-507. Duties of fiduciary.
Sec. 12-507. Duties of fiduciary. 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.