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    <title>Liability of guardians, trustees etc.</title>
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    <description>Liability is imposed on guardians, trustees and agents who carry on business on behalf of a minor or incapacitated person: tax, interest and penalties shall be levied on and recovered from those representatives in the same manner and to the same extent as if the person represented were a major conducting the business, and all provisions of the Act and rules apply accordingly.</description>
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      <description>Liability is imposed on guardians, trustees and agents who carry on business on behalf of a minor or incapacitated person: tax, interest and penalties shall be levied on and recovered from those representatives in the same manner and to the same extent as if the person represented were a major conducting the business, and all provisions of the Act and rules apply accordingly.</description>
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