{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17006","citation":"Rev. & Tax. Code, § 17006","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Repealed and added by Stats. 1955, Ch. 939.","effective":null,"html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17006","source":"California Legislative Information bulk export (pubinfo)"}