{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62-42","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62, § 42","heading":"Liability of fiduciaries","body":"Section 42. Executors, administrators, trustees or other fiduciaries shall be personally liable for any tax under this chapter which is assessed on income received by them and may be allowed in their accounts for the amounts paid by them.","path":["Part I","Title IX","Chapter 62"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section42","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:00Z","sha256":"48ef291128d1db7c3762d6b42ecada8121d2c482c0a377932fa237cfa126cc95","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62-41","next":"us-ma/mass.-gen.-laws-ch.-62-43-to-46"},"notice":"GroundRules: Original legal text. Not legal advice."}