Right of representative assessee: may recover tax paid or retain certified amount pending final settlement of liability. A representative assessee who pays tax may recover it from the principal or retain equivalent monies coming to him. If he may be assessed as such, he may retain an amount equal to his estimated liability and, on disagreement, obtain an Assessing Officer certificate fixing the sum to be retained pending final settlement; the final recoverable amount is generally limited to that certificate unless he holds additional assets of the principal.