ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TAXATION OF LEGACIES AND SUCCESSIONS
Payment of tax out of capital, not income
Section 12. All taxes under this chapter shall be paid out of and chargeable to capital and not income, unless otherwise provided in a will or codicil, or deed or other instrument creating the grant or gift; but this provision shall not affect any right of the commonwealth to collect such tax, or any lien therefor.