Indiana Code - Taxation - Title 6, Section 6-3-1-7

"Fiduciary" defined

Sec. 7. "Fiduciary" means any guardian, trustee, executor,
administrator, receiver, conservator, or any person, whether
individual or corporate, acting in any fiduciary capacity for any
individual, trust, guardian, or estate.
(Formerly: Acts 1963(ss), c.32, s.107.) As amended by P.L.33-1989,
SEC.4.

Last modified: May 28, 2006