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    <title>Liability of guardians, trustees, etc.</title>
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    <description>Tax, interest, or penalty payable for a business carried on on behalf of a minor or other incapacitated person may be levied upon and recovered from the guardian, trustee, or agent in the same manner and to the same extent as if the person were major and conducting the business personally. All provisions of the Act and the rules apply accordingly to such liability and recovery.</description>
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      <description>Tax, interest, or penalty payable for a business carried on on behalf of a minor or other incapacitated person may be levied upon and recovered from the guardian, trustee, or agent in the same manner and to the same extent as if the person were major and conducting the business personally. All provisions of the Act and the rules apply accordingly to such liability and recovery.</description>
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