ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TAXATION OF LEGACIES AND SUCCESSIONS
Persons liable for taxes
Section 6. Administrators, executors and trustees, grantees or donees under conveyances or gifts made during the life of the grantor or donor, persons to whom beneficial interests shall accrue by survivorship and beneficiaries receiving additional property as provided in section twenty-seven, shall be liable for the taxes imposed by this chapter, with interest, until the same have been paid.