Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62, § 42
Liability of fiduciaries
Official textmalegislature.gov
Section 42. 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.
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In this chapter (40 sections)
- 62-10 · Income from trust estates; deductions
- 62-10A · Qualified funeral trusts
- 62-11 · Income received from nonresident trustee
- 62-11A · Income from pooled income funds and charitable remainder…
- 62-11B · Pooled income funds and charitable remainder annuity trusts or…
- 62-12-12A · Repealed, 2004, 262, Sec. 16
- 62-13 · Application of sections to all fiduciaries
- 62-14 · Applicability to corporate trustees
- 62-15 · Duties of corporate trustees
- 62-16 · Agreement as to total tax due from trustees
- 62-17 · Partners subject to tax; distributive shares; partners'…
- 62-17A · Taxation of shareholders of S corporations
- 62-18 · Repealed, 1976, 415, Sec. 100
- 62-19 · Repealed, 2008, 173, Sec. 22
- 62-20-21 · Repealed, 1966, 698, Sec. 18
- 62-21A · Repealed, 1938, 489, Sec. 8
- 62-22-to-24 · Repealed, 1976, 415, Sec. 100
- 62-25 · Individuals, fiduciaries and estates subject to tax
- 62-25A · Repealed, 1971, 555, Sec. 14
- 62-26 · Repealed, 1976, 415, Sec. 100
- 62-27 · Repealed, 1956, 128
- 62-28-to-33 · Repealed, 1976, 415, Sec. 100
- 62-34 · Repealed, 1947, 483, Sec. 2
- 62-35-to-37B · Repealed, 1976, 415, Sec. 100
- 62-38 · Repealed, 1953, 654, Sec. 45
- 62-39 · Repealed, 1976, 415, Sec. 100
- 62-40 · Repealed, 1961, 251
- 62-41 · Repealed, 1976, 415, Sec. 100
- 62-42 · Liability of fiduciaries
- 62-43-to-46 · Repealed, 1976, 415, Sec. 100
- 62-47 · Repealed, 1930, 416, Sec. 2
- 62-48 · Repealed, 1976, 415, Sec. 100
- 62-49-to-53 · Repealed, 1931, 426, Sec. 184
- 62-54 · Severability
- 62-55-to-60 · Repealed, 1976, 415, Sec. 100
- 62-61 · Repealed, 1971, 555, Sec. 17
- 62-61-2 · Repealed, 2021, 68, Sec. 2
- 62-62 · Methods of accounting; fiscal years
- 62-63 · Installment transactions
- 62-64 · Optional tax table