Massachusetts Statutes
§ 18 — Legacies payable out of realty; payment of tax
Massachusetts § 18
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 65TAXATION OF LEGACIES AND SUCCESSIONS
This text of Massachusetts § 18 (Legacies payable out of realty; payment of tax) 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. 65, § 18 (2026).
Text
Section 18. If a legacy subject to said tax is charged upon or payable out of real estate, the heir or devisee, before paying said legacy, shall deduct said tax therefrom and pay it to the executor, administrator or trustee, and the tax shall remain a lien upon said real estate until it is paid. Payment thereof may be enforced by the executor, administrator or trustee in the same manner as the payment of the legacy itself could be enforced.
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Bluebook (online)
Massachusetts § 18, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65/18.