Liability of guardians imposes tax, interest and penalty responsibilities on guardians acting for minors or incapacitated persons.

Liability is imposed on a guardian, trustee or agent carrying on a business for a minor or other incapacitated person: tax, interest or penalty payable under the Act shall be levied upon and recovered from such guardian, trustee or agent as if the minor or incapacitated person were a major conducting the business, and all provisions of the Act and rules apply accordingly.

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