Massachusetts General Laws ch. 65 sec. 18 – Legacies payable out of realty; payment of tax
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Section 18. If a legacy subject to said tax is charged upon or payable out of real estate, the heir or devisee, before paying said legacy, shall deduct said tax therefrom and pay it to the executor, administrator or trustee, and the tax shall remain a lien upon said real estate until it is paid. Payment thereof may be enforced by the executor, administrator or trustee in the same manner as the payment of the legacy itself could be enforced.
Terms Used In Massachusetts General Laws ch. 65 sec. 18
- Executor: A male person named in a will to carry out the decedent
- Legacy: A gift of property made by will.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Trustee: A person or institution holding and administering property in trust.