Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 65C, § 16
Executor; fiduciaries; assumption of powers and duties
Section 16.
# (a)
Upon notice to the commissioner that any person is acting as executor, such person shall assume the powers, rights, duties and privileges of an executor in respect of the tax imposed by this chapter until notice is given that such person is no longer acting as executor.
# (b)
Upon notice to the commissioner that any person is acting in a fiduciary capacity for a person subject to the liability specified in section fifteen, the fiduciary shall assume on behalf of such person the powers, rights, duties, and privileges of such person under such section, except that the liability shall be collected from the estate of such person, until notice is given that the fiduciary capacity has terminated.
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In this chapter (26 sections)
- 65C-1 · Definitions
- 65C-2 · Computation of estate tax
- 65C-2A · Transfer of estate and real property; tax
- 65C-3 · Exemption and deductions
- 65C-3A · Qualified terminable interest property
- 65C-4 · Nonresident decedents; tax on certain property located in…
- 65C-4A · Generation-skipping transfers
- 65C-5 · Valuation; gross estate
- 65C-6 · Executor's liability for tax
- 65C-7 · Discharge of executor's personal liability
- 65C-8 · Records, statements and returns; rules and regulations
- 65C-9 · Repealed, 1976, 415, Sec. 115
- 65C-10 · Extension of due date for payment of tax
- 65C-11-12 · Repealed, 1976, 415, Sec. 115
- 65C-13 · Fraudulent underpayment; penalty
- 65C-14 · Lien for unpaid tax; liability for delinquent tax; release or…
- 65C-15 · Assessment of tax on decedent's transferee
- 65C-16 · Executor; fiduciaries; assumption of powers and duties
- 65C-17-to-20 · Repealed, 1976, 415, Sec. 115
- 65C-21 · Death taxes of nonresident decedent; proof of payment; filing
- 65C-22-23 · Repealed, 1976, 415, Sec. 115
- 65C-24 · Documents; issuance; fees
- 65C-25 · Repealed, 1976, 415, Sec. 115
- 65C-26 · Tax evasion; penalties
- 65C-27 · Willful failure to pay tax or provide information; penalties
- 65C-28 · Removal or concealment of goods; penalties