Liability of estate controllers for indirect tax obligations as if the taxable person, enabling recovery from estate managers. When an estate of a taxable person is under the control or management of the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, those controllers are liable to pay tax, interest and penalty under the Act; such sums are levied on and recoverable from the controllers in the same manner and to the same extent as from the taxable person, with all Act provisions and rules applying accordingly.