Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 36 (2026)

Collection from decedents' estates

✓ current as of July 2026

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Section 36. If a person assessed for a tax dies or becomes insolvent before the payment thereof, or if a tax is assessed upon the estate of a deceased person, the executor, administrator or assignee shall, if a demand has been made on him therefor, forthwith on receipt of any money applicable to the payment of the tax, pay the same, and in default shall be personally liable therefor as for his own tax.

Notes of Decisions

Cited in 3 cases, 1959–1976 · leading case: Pass v. Town of Seekonk, 351 N.E.2d 219 (Mass. App. Ct. 1976).

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Pass v. Town of Seekonk, 351 N.E.2d 219 (Mass. App. Ct. 1976). · cites it 2× “7 See *451 G. L. c. 60, § 36. 8 It does not appear whether any written notice had been given of where the collector should send his demand.”

Town of Milford v. Casamassa, 162 N.E.2d 284 (Mass. 1959). “490, Part II, § 34 (now G. L. c. 60, § 36), authorizing suit against an administrator to recover a tax, where “a person assessed .”

Levin v. Comm'r of Corp. & Taxation, 206 N.E.2d 69 (Mass. 1965). “96 , heard on a case stated, dealt briefly with what is now G. L. c. 60, § 36 (then St. 1909, c. 490, Part II, § 34).”

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