Mass. Gen. Laws » Part I Title IX Chapter 62
Massachusetts General Laws

Mass. Gen. Laws ch. 62, § 42 (2026)

Liability of fiduciaries

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Section 42. 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.

Notes of Decisions
Cited in 1 case, 1965–1965 · leading case: Levin v. Comm'r of Corp. & Taxation, 206 N.E.2d 69 (Mass. 1965).
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Levin v. Comm'r of Corp. & Taxation, 206 N.E.2d 69 (Mass. 1965). “Specific provision is made by G. L. c. 62, § 42, for liability of executors in contract for taxes on income received by them.”
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