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2021 Massachusetts General Laws
Part II - Real and Personal Property and Domestic Relations
Title II - Descent and Distribution, Wills, Estates of Deceased Persons and Absentees, Guardianship, Conservatorship and Trusts
Chapter 190b - Massachusetts Uniform Probate Code
Article II - Intestacy, Wills and Donative Transfers
Section 2-704 - Taxes on Qtips
Universal Citation: MA Gen L ch II § 2-704 (2021)
Section 2–704. [Taxes on QTIPS.]
A direction in a will or instrument of trust to pay taxes caused by, resulting from, or imposed by reason of the death of the testator or donor, as the case may be, out of the decedent's probate estate or trust estate or other property, shall not include, unless the will or instrument of trust or a provision of such tax laws specifically provides otherwise, taxes levied or assessed under the tax laws of the United States or of the commonwealth or of any foreign state or commonwealth on any qualified terminable interest property in which the decedent had a qualifying income interest for life.
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