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<h1>Liability to pay tax attaches to successors and estates when an assessee dies or business interest transfers.</h1> Special provisions impose continuing liability to pay tax, interest or penalty upon successors and related persons when the original taxable person ceases to be able to discharge obligations: on death successors or the deceased's estate are liable; on partition members are jointly and severally liable up to partition; on firm dissolution former partners are jointly and severally liable up to dissolution; and on termination of guardianship or trust the ward or beneficiary is liable up to termination. Exceptions under the Insolvency and Bankruptcy Code apply.