Estate representative liability: taxes, interest and penalties recoverable from estate controllers as if the taxpayer ran the business.

Where an estate or part of an estate of a taxable person is under the control of a Court of Wards, Administrator General, Official Trustee, or any receiver or manager, the tax, interest or penalty shall be levied upon and be recoverable from such estate controller in like manner and to the same extent as it would be recoverable from the taxable person as if he were conducting the business himself, and the provisions of the Act and rules apply accordingly.

---

---

---