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.
(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.
Structure Connecticut General Statutes
Chapter 224 - Dividends, Interest Income and Capital Gains Tax
Section 12-505. - Definitions.
Section 12-506. - Imposition of tax on dividends, interest income and capital gains.
Section 12-506a. - Exchange of property.
Section 12-506b. - Estates of deceased persons.
Section 12-506c. - Exemptions.
Section 12-506d. - Credit for tax paid in another state on gain from sale of certain property.
Section 12-506e. - Effective dates of sections 12-505 to 12-508, inclusive.
Section 12-506g. - Exemption for gains subject to tax as income of a Subchapter S corporation.
Section 12-507. - Duties of fiduciary.
Section 12-508a. - Extension of time for tax return and payment to April 16, 1974.
Section 12-510. - Powers and duties of commissioner.
Section 12-511. - Deficiency assessments.
Section 12-511a. - Disclosure by taxpayer of relevant changes in federal taxable income.
Section 12-512. - Collection of tax, penalties and interest.
Section 12-513. - Abatement of tax.
Section 12-514. - Excess payments.
Section 12-515. - Refund claims.
Section 12-517. - Extension of time for filing return and paying tax.
Section 12-517b. - Installment payment on account of estimated tax. Amount and when payable.
Section 12-518. - Enforcement. Regulations.
Section 12-519. - Penalties for wilful failure to comply with requirements of this chapter.
Section 12-520. - Report by Commissioner of Revenue Services. Confidential information.
Section 12-521. - Appeal to commissioner.
Section 12-522. - Appeal from commissioner.
Section 12-522a. - Applicability of chapter provisions limited.