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612 chapters · 23,756 sections of codified Massachusetts statutes.
Mass. Gen. Laws ch. 65C, § 6 Executor's liability for tax
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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 commonw…
Mass. Gen. Laws ch. 65C, § 7 Discharge of executor's personal liability
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Section 7. If the executor makes a written application, accompanied by a copy of the final determination of federal estate tax liability, to the commissioner for determination of the amount of the tax and discharge from personal liability therefor, the commissioner, as soon as po…
Mass. Gen. Laws ch. 65C, § 8 Records, statements and returns; rules and regulations
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Section 8. Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the commissioner may from time to time prescribe.
