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.
Mass. Gen. Laws ch. 62, § 42
Liability of fiduciaries
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.