Liability to pay tax attaches to successors and estates when an assessee dies or business interest transfers. 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.