Mass. Gen. Laws ch. 62 § 42
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
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