Liability of estate controllers: taxes, interest and penalties recoverable from Court of Wards or receivers as if taxpayer.

Where an estate or portion of an estate of a taxable person is under the control of the Court of Wards, Administrator General, Official Trustee, receiver or manager, any tax, interest or penalty payable under the Act shall be levied upon and recovered from those estate controllers in like manner and to the same extent as it would be from the taxable person, with all provisions of the Act and rules applying accordingly.

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