77-2764 Income tax; fiduciary; notice of qualification.
77-2764. Income tax; fiduciary; notice of qualification.Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary, shall give notice of his qualification as such to the Tax Commissioner, as may be required by regulation. SourceLaws 1967, c. 487, § 64, p. 1599.