Successor liability for tax: estates, partners and beneficiaries remain responsible for tax, interest or penalty up to cessation. Special provisions impose liability to pay tax, interest or penalty on successors and related persons subject to the Insolvency and Bankruptcy Code. On death, continuation of the business by a legal representative or other person creates liability; if discontinued, the estate is liable to the extent it can meet the charge. On partition of an HUF or association, members are jointly and severally liable up to 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.