Applicability to trusts, §48-7-20. Persons required to file returns, §48-7-50. Trustee in bankruptcy operating property or business of corporation. Returns, §48-7-51. Property taxes. Homestead exemption. Application to properties held by trustees, §48-5-54. Real estate transfer tax. Exemption of deed of assent or distribution by trustee, §48-6-2. Taxation. Income taxes. Beneficiaries and fiduciaries of trusts, §48-7-22. Deduction in lieu of personal exemption, §48-7-26. Individual tax rate. Applicability to estates and trusts, §48-7-20. Persons required to file returns, §48-7-50. Trustee in bankruptcy.