§ 11-671 Application of subchapter.
AC § 11-671
1.General. The provisions of this subchapter shall apply to the administration of and the procedures with respect to the taxes imposed by subchapters two, three, three-A and four of this chapter.
2.Definitions. As used in this subchapter: (a) the term "named subchapters" means subchapters two, three or three-A and four of this chapter; (b) The term "return" means a report or return of tax, but does not include a declaration of estimated tax; (c) The term "corporation" includes a corporation, association, joint-stock company or other entity subject to tax under any of the named subchapters; and (d) The term "person" includes a corporation, association, company, partnership, estate, trust, liquidator, fiduciary or other entity or individual liable for the tax imposed by any of the named subchapters or under a duty to perform an act under any of the named subchapters. Upon notice to the commissioner of finance that any person is acting for any corporation in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties and privileges of such corporation in respect of a tax imposed by any of the named subchapters (except as otherwise specifically provided and except that the tax shall be collected from the estate or other assets of such corporation in the hands of such fiduciary), until notice is given that the fiduciary capacity has terminated.
