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<h1>Liability to pay tax, interest or penalty transfers to legal representatives or successors on death, dissolution or partition.</h1> Special provision allocates liability to pay tax, interest or penalty where the taxpayer ceases as operative by death, partition, dissolution or termination of guardianship/trust. Legal representatives or successors carrying on the business become liable; if business is discontinued the estate meets liabilities to extent of assets. Members on partition, former partners on firm dissolution, and wards or beneficiaries on termination are jointly and severally liable for liabilities incurred up to the relevant event, whether those amounts are determined before or after the event.
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