With regard to the estate of a taxpayer upon his/her death as set out in Paragraph 1, Article 14 of the Act, the following persons shall be required to pay the taxes leviable on such estate under the act as the case may be:
1.the executor of the will of the deceased, if such an executor is designated;
2.the heir(s) and beneficiary (beneficiaries), if no executor of the will is designated; or 
3.the estate administrator elected under the act, in the absence of an executor of the will and heir(s).
In the event that the estate administrator has not been elected in accordance with Item 3 of the preceding Paragraph and has not otherwise reported to the competent court within six (6) months from the date of death of the decedent, the tax collection authority may request the competent court to appoint an estate administrator in accordance with the applicable regulations.