Representative assessee liability: representative taxed for principal's tax base and may retain funds pending settlement.

Every representative assessee is liable only for the tax base of the person represented but bears the same duties and liabilities as if those tax bases accrued to him; tax is levied and recovered from the representative in the same manner as from the principal. A representative or person anticipating assessment may retain an estimated liability from amounts payable to the principal and apply to the Assessing Officer for a certificate fixing the retainable amount pending final settlement; that certificate authorises retention and limits immediate recovery except for additional principal assets. Payments made by a representative may be recovered from the principal or retained against moneys in his representative capacity.

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