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    <title>Representative assessee</title>
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    <description>A representative assessee is the person treated as the taxpayer where income is received on behalf of another, including agents of non residents, guardians or managers for minors or persons of unsound mind, court or official managers, and trustees receiving trust income. Trustees under unwritten trusts may be deemed to be trustees under a written instrument if the trustee forwards a written statement with purpose, trustee and beneficiary particulars and trust property to the Assessing Officer within the prescribed three month periods. Every representative assessee is deemed to be an assessee for purposes of the Act.</description>
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      <title>Representative assessee</title>
      <link>https://www.taxtmi.com/acts?id=4126</link>
      <description>A representative assessee is the person treated as the taxpayer where income is received on behalf of another, including agents of non residents, guardians or managers for minors or persons of unsound mind, court or official managers, and trustees receiving trust income. Trustees under unwritten trusts may be deemed to be trustees under a written instrument if the trustee forwards a written statement with purpose, trustee and beneficiary particulars and trust property to the Assessing Officer within the prescribed three month periods. Every representative assessee is deemed to be an assessee for purposes of the Act.</description>
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