[§231-9.6]  Fiduciaries, liability. Every personal representative, trustee, guardian, or other fiduciary shall beanswerable as such for the performance of all acts, matters, or things as arerequired to be done in respect to the assessment of the taxes for which thefiduciary is responsible in a fiduciary capacity.  The fiduciary shall beliable for the payment of those taxes up to the amount of the availableproperty held by the fiduciary, but shall not be personally liable.  Thefiduciary may retain so much property as may be necessary to pay the taxesdue.  The fiduciary may recover the amount of taxes paid from the beneficiaryto whom the property shall have been distributed. [L 1989, c 14, §1(3)]