California Revenue and Taxation Code Section 17006

CA Rev & Tax Code § 17006 (2017)  

“Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate or trust.

(Repealed and added by Stats. 1955, Ch. 939.)

Last modified: October 25, 2018