Conn. Gen. Stat. § 12-507
Current with legislation from the 2024 Regular and Special Sessions.
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.
Conn. Gen. Stat. § 12-507
(June, 1969, P.A. 1, S. 28; P.A. 73-356, S. 7, 10.)