Amendment status not verified — confirm the current text below against the official source.
(I) Where a dealer dies after assessment ,,,,,,,,, before payment of the tax, his executor, administra- payable by re tor or other legal representative shall be liable to pay, ~ ~ n t a t i v e m out of the estate of the dcceased and to the extent to which it is capable of meeting the charge, the tax assessed as payble by such dealer. (2) Where a dealsr dies without having furnished the return required by section 8 or after having fur- nished the return but befoe assessment, the Cornmi- . ssioner may proceed to make an assessment arid determine the tax payable by the deceased and for this purpose he may require the executor, administratol- or other legal representative, as the casc may be, of the decea sed to perform all or any of the obligations which he might, under the provisions of this Act, have required the dzceased to perform. The tax thus determined shall be payable by the executor, admini- strator or other legal representative of the deceased, to the extent to whicn the estate of the deceased is capable of meeting the charge. I 49-73(4 Law ] A~ptal. Revi-