Amendment status not verified — confirm the current text below against the official source.
(l} \Vbere a prod.ucer or d t>:ilcr dies after assess- ccased pay. ment but before payment of ·Jie tax, his executor, :'C:Cu~.i~~-. adminisirator or other legal representative shall be liable to pay. out of lhe estate of the deceased and to the extent to which it is capa ble of meeting tl1c charge,· the tax assessed as payable by such producer or dea- kr. (2) Where a producer nr d ::: l ~ r '-' ie:. wjthout having furnished the ret urn required by Section 7 or 11 or after having furnished !he return hut before assess· m~nt, the Comm.issi0ner may proceed t1J make an assessment and determine the tax payable by the deceased and for this purpose he may require the execu- tor, administrator or other legal representative, as the case may be. of the deceased to perform all or ouy of the obligations which he might, under the .pro\'isions llf this Act, have requjred the deceased to perform. The tax thus determined shall be payable by the execu- tor, administrator or other legal representative of the deceased. to the extent to wh.ich the estate of the deceased is capable of meeting che .:barge.