TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3007.  Fiduciary. The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in a position of trust or fiduciary capacity for any other person or group of persons.

History:

[63-3007, added 1959, ch. 299, sec. 7, p. 613.]