Sec. 12-384. Liability of representatives of estates and transferees. Administrators, executors and trustees of estates and transferees shall be personally liable for the tax imposed by this chapter a

Sec. 12-384. Liability of representatives of estates and transferees. Administrators, executors and trustees of estates and transferees shall be personally liable for the tax imposed by this chapter and for any interest thereon, except that no administrator, executor or trustee shall be liable for a greater sum than the value of the property actually received by him, and transferees shall be liable only for the tax and interest on property transferred to them. (1949 Rev., S. 2059.) Cited. 116 C. 450; 152 C. 338. (Return to Chapter Table of Contents) (Return to List of Chapters) (Return to List of Titles)