Estate managers' liability for tax, interest and penalties enables recovery as if the taxable person operated the business.

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

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