Income Tax Act
97. Deceased persons
97. Deceased persons
Where a person dies, then to the extent to which–(a)tax charged in an assessment made upon him has not been paid; or(b)his executors are charged to tax in an assessment made under section 48 of this Act,the amount of tax unpaid or charged, as the case may be, in the assessment as finally determined shall be a debt due and payable out of his estate.Source: Kenya Law