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    <title>Liability of court of wards, etc.</title>
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    <description>Where an estate of a taxable person is under control of a Court of Wards, Administrator General, Official Trustee, or a court appointed receiver or manager, any tax, interest or penalty under the Act shall be levied upon and recovered from that Court of Wards, Administrator General, Official Trustee, receiver or manager in the same manner and to the same extent as if the taxable person were conducting the business, with all provisions of the Act and rules applying accordingly.</description>
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      <description>Where an estate of a taxable person is under control of a Court of Wards, Administrator General, Official Trustee, or a court appointed receiver or manager, any tax, interest or penalty under the Act shall be levied upon and recovered from that Court of Wards, Administrator General, Official Trustee, receiver or manager in the same manner and to the same extent as if the taxable person were conducting the business, with all provisions of the Act and rules applying accordingly.</description>
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