§ 44-11-36 - Liability of fiduciaries.
SECTION 44-11-36
§ 44-11-36 Liability of fiduciaries.– Any receiver, liquidator, trustee, trustee in bankruptcy, assignee,conservator, or other fiduciary conducting or liquidating the business orselling the assets of any corporation shall, except as provided in §44-11-29(b), be subject to the provisions of and the tax imposed by thischapter in the same manner and to the same extent as if the business were beingconducted or liquidated or the assets sold by the agents or officers of thecorporation.