(1) Where a corporation is dissolved, if income tax to be withheld is not collected, or the remaining property is distributed without paying the income tax collected, a liquidator shall be liable to pay the income tax jointly and severally with the persons who have been distributed, within the limit of the amount distributed.
(2) Where corporations are merged, a corporation that survives the merger or a corporation established in the course of the merger shall, if a corporation which has become extinct by the merger fails to pay income tax which it is to withhold, be liable to pay such income tax.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]