Continuance of proceedings: legal representatives may be subject to disgorgement, refund or recovery actions arising after a person's death. The new section provides for continuance of proceedings for disgorgement, refund or recovery against a deceased person's legal representative by deeming proceedings initiated against the deceased as initiated against the representative and permitting initiation of such proceedings post death; it excludes levy of penalty unless imposed before death, defines 'legal representative' to include intermeddlers, and limits personal liability to value of estate assets charged, disposed of, or parted with and to the extent the estate can meet the liability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Continuance of proceedings: legal representatives may be subject to disgorgement, refund or recovery actions arising after a person's death.
The new section provides for continuance of proceedings for disgorgement, refund or recovery against a deceased person's legal representative by deeming proceedings initiated against the deceased as initiated against the representative and permitting initiation of such proceedings post death; it excludes levy of penalty unless imposed before death, defines "legal representative" to include intermeddlers, and limits personal liability to value of estate assets charged, disposed of, or parted with and to the extent the estate can meet the liability.
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