Mass. Gen. Laws ch. 62 § 42
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
Executors, administrators, trustees or other fiduciaries shall be personally liable for any tax under this chapter which is assessed on income received by them and may be allowed in their accounts for the amounts paid by them.
Mass. Gen. Laws ch. 62, § 42