Notice of fiduciary relationship

# (a)

Rights and obligations of fiduciary. -- Upon notice to the Tax Commissioner that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume that power, rights, duties and privileges of such other person in respect of any tax administered under this article (except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.

# (b)

Notice. -- Notice under this section shall be given in accordance with regulations prescribed by the Tax Commissioner.

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In this chapter (40 sections)

11-10-5 · General power; regulations and forms
11-10-5A · Investigations
11-10-5AA · Confidentiality of information obtained during…
11-10-5B · Subpoena and subpoena duces tecum
11-10-5BB · Applying lottery prizes to tax liabilities
11-10-5C · Returns by Tax Commissioner
11-10-5CC · Disclosure of certain tax information to Commissioner of…
11-10-5D · Confidentiality and disclosure of returns and return…
11-10-5DD · Disclosure of certain tax information pursuant to written…
11-10-5E · Service of notice
11-10-5EE · Limitations on claiming credits and rebates; rulemaking
11-10-5F · Timely filing and paying
11-10-5G · Time for performance of acts where last day falls on…
11-10-5H · Enforcement proceedings
11-10-5I · Enforcement powers
11-10-5J · Liability for taxes withheld or collected
11-10-5K · Fractional parts of a cent
11-10-5L · Payment of estimated tax
11-10-5M · Overpayment of installments
11-10-5N · Payment by commercially acceptable means
11-10-5O · Notice of fiduciary relationship
11-10-5P · Effective date of amendments
11-10-5Q · Settlement agreements and compromises
11-10-5R · Technical assistance advisories
11-10-5S · Disclosure of certain taxpayer information
11-10-5T · Payment by electronic fund transfers
11-10-5U · Disclosure of persons making retail sales of tobacco products
11-10-5V · Disclosure of tax information to the treasurer for return,…
11-10-5W · Confidentiality and disclosure of information set forth in…
11-10-5X · Waiver of derivative tax, interest and penalty imposed on…
11-10-5Y · Disclosure of return information to Consolidated Public…
11-10-5Z · Electronic filing for certain persons
11-10-6 · Mathematical or clerical errors; collection of balance due on…
11-10-7 · Assessment
11-10-7A · Abatement
11-10-7B · Abatement of interest attributable to errors and by tax…
11-10-7C · Abatement of any penalty or addition to tax attributable to…
11-10-7D · Combining assessments
11-10-8 · Notice of assessment; petition for reassessment or payment of…
11-10-9 · Hearing procedure

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