§ 63. 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, joint stock company or association shall be subject to the
tax or taxes imposed by this part in the same manner and to the same
extent as if the business were conducted by the agents or officers of
such corporation, joint stock company or association. A dissolved
corporation, joint stock company or association which continues to
conduct business shall also be subject to the tax imposed by this part.