RSA 77:9 through RSA 77:11 shall apply to guardians, conservators, trustees in bankruptcy, receivers, and assignees for the benefit of creditors, so far as apt, to the taxable income received by them.
RSA 77:13
1923, 65:9. PL 65 :13. RL 78:13. 2012, 286 : 6 , eff. June 27, 2012.