Section 16. For the purpose of facilitating the settlement and distribution of estates held by trustees and the other fiduciaries named in section thirteen, the commissioner may on behalf of the commonwealth agree on the amount of taxes at any time due or to become due from such estates under this chapter, and payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.
Section: Previous 11 11A 11B 12 12A 13 14 15 16 17 17A 18 19 20 21 21A 22 to 24 NextLast modified: September 11, 2015