Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-507
Duties of fiduciary
Official textcga.ct.gov
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.
Source: view the official text
In this chapter (31 sections)
- 12-505 · Definitions
- 12-506 · Imposition of tax on dividends, interest income and capital…
- 12-506a · Exchange of property
- 12-506b · Estates of deceased persons
- 12-506c · Exemptions
- 12-506d · Credit for tax paid in another state on gain from sale of…
- 12-506f · Exemption of capital gain from sale of residence by persons…
- 12-506g · Exemption for gains subject to tax as income of a Subchapter…
- 12-506h · Deduction allowed in determining tax on interest income when…
- 12-507 · Duties of fiduciary
- 12-508 · Tax return
- 12-508a · Extension of time for tax return and payment to April 16, 1974
- 12-509 · Penalty for failure to pay tax when due. Rate of interest…
- 12-510 · Powers and duties of commissioner
- 12-511 · Deficiency assessments
- 12-511a · Disclosure by taxpayer of relevant changes in federal taxable…
- 12-512 · Collection of tax, penalties and interest
- 12-513 · Abatement of tax
- 12-514 · Excess payments
- 12-515 · Refund claims
- 12-516 · Forms
- 12-517 · Extension of time for filing return and paying tax
- 12-517a · Declarations of estimated tax and payment related to…
- 12-517b · Installment payment on account of estimated tax. Amount and…
- 12-517c · Interest added when estimated payment on dividends, interest…
- 12-518 · Enforcement. Regulations
- 12-519 · Penalties for wilful failure to comply with requirements of…
- 12-520 · Report by Commissioner of Revenue Services. Confidential…
- 12-521 · Appeal to commissioner
- 12-522 · Appeal from commissioner
- 12-522a · Applicability of chapter provisions limited