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2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 65 TAXATION OF LEGACIES AND SUCCESSIONS
Section 12 Payment of tax out of capital, not income
Universal Citation: MA Gen L ch 65 § 12 (2017)
Section 12. All taxes under this chapter shall be paid out of and chargeable to capital and not income, unless otherwise provided in a will or codicil, or deed or other instrument creating the grant or gift; but this provision shall not affect any right of the commonwealth to collect such tax, or any lien therefor.
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