37. Every trustee in bankruptcy, assignee, liquidator, curator, tutor, sequestrator and every agent or other person administering, winding-up or controlling in any manner whatever the property, business, estate or income of an operator who has not filed the return mentioned in section 36 for a fiscal year, shall file such return for that fiscal year.
1975, c. 30, s. 37; 1989, c. 54, s. 168; 1994, c. 47, s. 40.