Liability of guardians, trustees and agents: representatives are accountable for tax liabilities as if the incapacitated person were capacitated. Where a business subject to tax, interest or penalty is carried on by a guardian, trustee or agent for a minor or other incapacitated person, the guardian, trustee or agent is liable for those tax liabilities in the same manner and to the same extent as the minor or incapacitated person would be if capacitated and conducting the business personally.