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    <title>Liability of guardians, trustees etc.</title>
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    <description>Guardians, trustees or agents conducting a business for a minor or incapacitated person are chargeable and recoverable for tax, interest and penalty in the same manner and to the same extent as if that person were competent and conducting the business, with all provisions of the Act and rules applying to those representatives accordingly.</description>
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      <description>Guardians, trustees or agents conducting a business for a minor or incapacitated person are chargeable and recoverable for tax, interest and penalty in the same manner and to the same extent as if that person were competent and conducting the business, with all provisions of the Act and rules applying to those representatives accordingly.</description>
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