Connecticut Statutes

§ 12-507 — Duties of fiduciary.

Connecticut § 12-507
JurisdictionConnecticut
Title 12Taxation
Ch. 224Dividends, Interest Income and Capital Gains Tax

This text of Connecticut § 12-507 (Duties of fiduciary.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Conn. Gen. Stat. § 12-507 (2026).

Text

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.

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Legislative History

(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.

Nearby Sections

15
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Bluebook (online)
Connecticut § 12-507, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-507.