§ 63 — Receivers, etc

§ 63. Receivers, etc., conducting corporate business. Any receiver,\nliquidator, referee, trustee, assignee, or other fiduciary or officer or\nagent appointed by any court, who conducts the business of any\ncorporation, joint stock company or association shall be subject to the\ntax or taxes imposed by this part in the same manner and to the same\nextent as if the business were conducted by the agents or officers of\nsuch corporation, joint stock company or association. A dissolved\ncorporation, joint stock company or association which continues to\nconduct business shall also be subject to the tax imposed by this part.\n