li·a·ble /'lī-ə-bəl/ adj [ultimately from Old French lier to bind, from Latin ligare]
1: answerable according to law: bound or obligated according to law or equity
one is liable as an accomplice to the crime of another — W. R. LaFave and A. W. Scott, Jr.
the estate is liable for succession taxes — Commissioner of Revenue Services v. Estate of Culpepper, 493 A.2d 297 (1985)
2 a: being in a position to incur
— used with to
liable to a fire
property liable to duties
b: subject or amenable according to law
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.