Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-507: Duties of fiduciary.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 224*. DIVIDENDS, INTEREST INCOME AND CAPITAL GAINS TAX

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.

Collected 2026-09-06T19:07:00Z. Source file · JSON

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