§ 119.4. Fiduciaries.

 This chapter applies to fiduciaries in the same manner as against a taxpayer except that an assessment, jeopardy assessment or claim will be asserted against the fiduciary acting in his representative capacity instead of against him personally. Satisfaction of an assessment, jeopardy assessment or claim will be limited to the property held by the fiduciary in his representative capacity unless he has committed some act which creates a personal liability.

---

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.