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of <h1>Liability survives death and business changes: legal representatives, continuing owners, former partners, and beneficiaries liable to estate or partition limits</h1> Where the liable person dies, except as provided by the Insolvency and Bankruptcy Code, the legal representative or any person continuing the business becomes liable for tax, interest or penalty due; if the business is discontinued, the legal representative is liable from the deceased's estate to the extent of its capacity, whether liability was determined before or after death. On partition of a Hindu undivided family or association of persons, members or groups are jointly and severally liable for liabilities up to the time of partition. On firm dissolution, former partners are jointly and severally liable up to dissolution. On termination of guardianship or trust, the ward or beneficiary is liable up to termination.
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