231-15.7 Returns by fiduciaries. The returns, statements, or answers required under chapters of the law under title 14 administered by the department shall be made by the personal representative, trustee, guardian, or other fiduciary in such capacity in any taxation district in which returns are required. [L 1989, c 14, 1(5); am L 1991, c 263, 7; am L 1994, c 16, 2; am L 1995, c 66, 7]



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