財政部民國110年3月29日台財稅字第11004543002號

核釋「遺產及贈與稅法」第44條規定，遺產稅違章案件，部分繼承人於罰鍰處分送達前死亡者，應以生存繼承人為受處分人就漏稅總額裁處罰鍰，在不超過遺產總額範圍內得對遺產執行之

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 44 of \"Estate and Gift Tax Act\", which stipulates that if some heirs had passed away before the disposition of fines for whose misconduct in estate tax was delivered, the surviving heirs shall be designated as the party at default and settle the payment of fines; if the fines has not been paid, the fines within the total taxable estate amount may still be executed upon the estate