Massachusetts § 36 Collection from decedents' estates

Massachusetts Statutes

§ 36 — Collection from decedents' estates

Massachusetts § 36

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 60COLLECTION OF LOCAL TAXES

This text of Massachusetts § 36 (Collection from decedents' estates) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 60, § 36 (2026).

Text

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.

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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.

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Bluebook (online)

Massachusetts § 36, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/60/36.