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May 09, 2026 Rain | 52°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 62 TAXATION OF INCOMES
  5. Section 42 Liability of fiduciaries

Section 42

Section 42: Liability of fiduciaries

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.