Estate managers' tax liability enforces recovery from administrators as if the owner ran the business, for tax, interest and penalties. When an estate or portion of an estate of a taxable person is under control of a Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any person who in fact manages the business), tax, interest and penalty under the Act shall be levied upon and recoverable from such controller in the same manner and to the same extent as if the taxable person were conducting the business, with all provisions of the Act and rules applying accordingly.