Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17006 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17006
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 17006 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.