Amendment status not verified — confirm the current text below against the official source.
Assesteent aot te hor pre ecutions er penalties— Any sssessment made ander this Act shall be without prejudice <0 aG¥ Prosecution or penalty instituted or imposed under the pra- visions of this Act, ld. Tax of deceased payable by reprencmtative. (1) Where deale: dies aftor assessment but before payment of the tax, his exccutur, adincaictrator ar other legal representative shall be Hable du pag, out of the cstate of dhe deeoused, in the extent to whieh it is capable af mieling the charge, the tax assesand as peyable by such dealer. 2) Where a dealer dies wrthout buvmg furnished the return required by section 7 or 1G or after having furnished the return but before aasessment, ihe Commissiuner may preceed to make an Sesushmen, and delermine the jax payable by the deceased : and for this purpose he muy require the esceutar, administrator or order legal representative, ag the case. may be, of the deeeszsccd to morfpem ail or any of the obligations whieh he night, under the provisions of this Act. have require the deceased to perform. The tax thus deter- mined siali be vavable by the executor, admiiistrater or other legal representative of the deceased, to the extent to which the estate of the deceased is capable of meeting the charge.