“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(Repealed and added by Stats. 1955, Ch. 939.)
Section 17006
Rev. & Tax. Code § 17006, under General Provisions and Definitions.
Rev. & Tax. Code § 17006