Tax Rules: Final: 5703-3
5703-3-07 - Returns by fiduciaries
on behalf of taxpayer
Tax returns made by fiduciaries on behalf of taxpayers,
dealers in intangibles or financial institutions shall be
made in the name of such fiduciaries when such fiduciary
relationship exists before tax listing day. Where such
fiduciary relationship has been created on or subsequent to
tax listing day in any year and the taxpayer, dealer in
intangibles or financial institution has made no return for
such year, such returns shall be made by the fiduciary in the
name of the taxpayer, dealer in intangibles or financial
institution for such year.
Effective: 7-25-39 as TX-41-05
Promulgated under: 5703.14