Section 17. An executor, administrator or trustee holding property subject to the tax imposed by this chapter shall deduct the tax therefrom or collect it from the legatee or person entitled to said property; and he shall not deliver property or a specific legacy subject to said tax until he has collected the tax thereon. An executor or administrator shall collect taxes due upon land passing by inheritance or will which is subject to said tax from the heirs or devisees entitled thereto, and he may be authorized to sell said land, in the manner prescribed by section twenty-one, if they refuse or neglect to pay said tax.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 65 - Taxation of Legacies and Successions
Section 1 - Subjects of Taxation; Rates; Exceptions
Section 3 - Gifts, etc., in Contemplation of Death
Section 6 - Persons Liable for Taxes
Section 7 - Time and Manner of Payment
Section 9 - Lien for Tax; Exempt Property; Discharge, Etc.
Section 12 - Payment of Tax Out of Capital, Not Income
Section 13 - Basis of Assessment
Section 14 - Advance Payment of Tax
Section 15 - Security for Payment of Tax
Section 16 - Taxation of Property Given to Executors or Trustees in Lieu of Compensation
Section 17 - Duties of Executor or Administrator Holding Taxable Property; Collection of Tax
Section 18 - Legacies Payable Out of Realty; Payment of Tax
Section 19 - Taxation of Money Designated for Payment of Tax
Section 21 - Selling Real Estate for Payment of Tax
Section 22 - Duties of Administrator; Inventory; Time for Filing, Fee and Extension of Time
Section 23 - Allowance of Final Account; Payment of Tax as Condition Precedent
Section 24 - Allowance of Final Account in Estates With Future Interests
Section 24a - ''death Tax,'' Defined
Section 24b - Estates of Non-Residents; Filing Proof of Payment of Foreign Death Taxes
Section 24d - Non-Resident's Estates; Final Accounting; Conditions
Section 24e - Applicability of Sections Relating to Non-Residents
Section 24f - Liberal Construction of Sections Relating to Non-Residents
Section 25 - Determination of Value by Commissioner
Section 26 - Alteration of Valuation; Appeal
Section 27a - Abatement of Tax; Hearing; Decision; Notice; Scope of Remedy
Section 29 - Penalty for Refusing to Furnish Information to Commissioner
Section 30 - Jurisdiction and Procedure of Probate Court.
Section 31 - Enforcement of Tax Lien on Realty
Section 32 - Unpaid Taxes; Procedure for Recovery
Section 33a - Ten Year Assessment and Collection; Five Year Notice of Death or Accrual
Section 35a - Fees for Issuing Documents, Certificates, etc.; Disposition