{"data":{"id":"us-ct/conn.-gen.-stat.-12-507","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-507","heading":"Duties of fiduciary.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 224*. DIVIDENDS, INTEREST INCOME AND CAPITAL GAINS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_224.htm#sec_12-507","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"7c724afbab0e92f91701c728e4b98ee4cdc05671e577f905b76e61287a2c552b","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-506h","next":"us-ct/conn.-gen.-stat.-12-508"},"notice":"GroundRules: Original legal text. Not legal advice."}