Liability on death: legal representatives or estates must meet outstanding tax, interest or penalty when business ceases or continues.

Special provisions require successors, estates, partitioned members, dissolved partners, and beneficiaries to meet tax, interest or penalty liabilities incurred up to the relevant cessation point: a legal representative or successor who continues a deceased's business is liable; the estate is chargeable if the business is discontinued; HUF or association members after partition, former partners after firm dissolution, and wards or beneficiaries after termination of guardianship or trust are jointly and severally liable for liabilities up to the time of partition, dissolution or termination, subject to a statutory insolvency exception.

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