191 - Receivers, etc., conducting corporate business.

§  191. Receivers, etc., conducting corporate business.  Any receiver,  liquidator, referee, trustee, assignee, or other fiduciary or officer or  agent  appointed  by  any  court,  who  conducts  the  business  of  any  corporation,   limited   liability   company,  joint  stock  company  or  association shall be subject to the tax imposed by this article  in  the  same  manner and to the same extent as if the business were conducted by  the agents or officers of such corporation, limited  liability  company,  joint  stock  company or association.   A dissolved corporation, limited  liability company, joint stock company or association which continues to  conduct business shall also be  subject  to  the  tax  imposed  by  this  article.