Massachusetts § 13 Application of sections to all fiduciaries

Massachusetts Statutes

§ 13 — Application of sections to all fiduciaries

Massachusetts § 13

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 62TAXATION OF INCOMES

This text of Massachusetts § 13 (Application of sections to all fiduciaries) 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. 62, § 13 (2026).

Text

Section 13. Sections 10 and 11 shall so far as apt, apply to executors, administrators, guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors, to the income received by them and to their beneficiaries. All such fiduciaries and their successors in office shall be personally liable for all taxes due under this chapter from them or from their predecessors in office to the value of all property in their hands as such fiduciaries at the time of distribution as provided in section six of chapter sixty-two C.

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Section 13. Sections 10 and 11 shall so far as apt, apply to executors, administrators, guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors, to the income received by them and to their beneficiaries. All such fiduciaries and their successors in office shall be personally liable for all taxes due under this chapter from them or from their predecessors in office to the value of all property in their hands as such fiduciaries at the time of distribution as provided in section six of chapter sixty-two C.

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Massachusetts § 13, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62/13.