Mass. Gen. Laws ch. 65 § 7
Taxes imposed by this chapter upon property or interests therein, passing by will or by laws regulating intestate succession, shall be payable to the commissioner by the executors, administrators or trustees within nine months after the date of death of the decedent; except that in all cases where there shall be an interest which is to take effect in possession or come into actual enjoyment after the expiration of one or more life estates or of a term of years, the taxes thereon shall be payable by the executors, administrators or trustees in office when such right of possession accrues, or, if there is no such executor, administrator or trustee, by the persons so entitled thereto, within six months after the date when the right of possession accrues to the persons so entitled.
If the probate court, acting under section thirteen of chapter one hundred and ninety-seven, has ordered the executor or administrator to retain funds to satisfy a claim of a creditor, the payment of the tax with respect to such funds may be suspended by the court to await the disposition of such claim.
Taxes imposed by this chapter upon property or interests therein, passing by deed, grant or gift to take effect in possession or enjoyment after the death of the grantor or donor, or upon beneficial interests arising or accruing by survivorship in any form of joint ownership or any proceeds of insurance, shall be payable by the grantee, donee or survivor within nine months after the date when his right of possession or enjoyment accrues. Taxes imposed by this chapter upon property or interests therein, passing by deed, grant or gift made in contemplation of death, shall be payable by the grantee or donee within nine months after the date of death of the grantor or donor.
Notwithstanding any of the foregoing provisions in all cases where a federal estate tax return is required to be filed by the estate of the decedent, any additional taxes resulting from adjustments made by the federal government shall be payable within sixty days after the date of the final determination of federal estate tax liability.
In case of any deed, grant or gift of a life interest or term of years, the donee for life or years shall pay a tax only on the value of his interest, and the donee of the future interest shall pay his tax within six months after the date when his right of possession or enjoyment accrues.
Mass. Gen. Laws ch. 65, § 7