Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 65C, § 6
Executor's liability for tax
Section 6.
# (a)
The tax imposed by this chapter shall be paid by the executor. The term ''executor'', wherever used in this chapter, means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified and acting within the commonwealth, then any person in actual or constructive possession of any property of the decedent. The probate court may authorize an executor to sell so much of the property of the estate as will enable him to pay such tax in the same manner as it may authorize him to sell such property for the payment of debts.
# (b)
No final account of an executor of any estate shall be allowed by the probate court unless and until the executor shall have filed in the probate court a certificate of the commissioner showing either that the amount of the tax has been paid, that payment thereof has been secured as provided in section ten, or that no tax is due. For dates of death on or after January 1, 1997, said certificate of the commissioner shall not be required.
Source: view the official text
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- 65C-9 · Repealed, 1976, 415, Sec. 115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- 65C-11-12 · Repealed, 1976, 415, Sec. 115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- 65C-17-to-20 · Repealed, 1976, 415, Sec. 115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- 65C-22-23 · Repealed, 1976, 415, Sec. 115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- 65C-25 · Repealed, 1976, 415, Sec. 115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