Successor liability for tax extends to successors, members and beneficiaries after death, partition, dissolution or trust termination. Special provisions impose successor liability for tax, interest and penalty when the taxable person dies, a Hindu Undivided Family or association is partitioned, a firm is dissolved, or guardianship or trust is terminated, subject to exceptions in the Insolvency and Bankruptcy Code. Successors, legal representatives, members, former partners, wards or beneficiaries are made jointly and severally liable for liabilities incurred up to the relevant event, and liability covers amounts determined both before and after that event.