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Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 6Legal Research Home > Massachusetts Lawyer > Taxation of Legacies and Successions > Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 6 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. Last modified: March 26, 2006 |