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            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.

            <h1>Guardian liability: guardians, trustees or agents liable for tax, interest and penalties on a minor's business.</h1> Where a business carried for the benefit of a minor or incapacitated person generates tax, interest or penalty, those dues are levied on and recoverable from the person conducting the business; if carried on by a guardian, trustee or agent they are directly liable. If the business is not carried on by the guardian, the beneficiary is deemed to be a major for assessment and recovery so liabilities can be determined and recovered as if the beneficiary were capacitated and conducting the business personally.

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