https://www.taxtmi.com/acts?id=27784 Where a person liable for tax, interest or penalty dies, the legal representative or any person continuing the business is liable to pay such amounts, and if the business is discontinued the legal representative is liable out of the estate to the extent of estate capacity; this covers amounts determined before death but unpaid and amounts determined after death. Similar joint and several liability rules apply on partition of a collective taxpayer, dissolution of a firm, and termination of guardianship or trust, subject to insolvency exceptions. en-us Mon, 26 Jun 2017 13:15:17 +0530 Mon, 26 Jun 2017 13:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27784 Where a person liable for tax, interest or penalty dies, the legal representative or any person continuing the business is liable to pay such amounts, and if the business is discontinued the legal representative is liable out of the estate to the extent of estate capacity; this covers amounts determined before death but unpaid and amounts determined after death. Similar joint and several liability rules apply on partition of a collective taxpayer, dissolution of a firm, and termination of guardianship or trust, subject to insolvency exceptions. Act-Rules GST - States Mon, 26 Jun 2017 13:15:17 +0530 https://www.taxtmi.com/acts?id=27784