Massachusetts General Laws
Title IX - Taxation
Chapter 65 - Taxation of Legacies and Successions

Section 1 - Subjects of Taxation; Rates; Exceptions - Section 1. All property within the jurisdiction of the commonwealth,...

Section 3 - Gifts, etc., in Contemplation of Death - Section 3. Any deed, grant or gift completed inter vivos,...

Section 6 - Persons Liable for Taxes - Section 6. Administrators, executors and trustees, grantees or donees under...

Section 7 - Time and Manner of Payment - Section 7. Taxes imposed by this chapter upon property or...

Section 9 - Lien for Tax; Exempt Property; Discharge, Etc. - Section 9. All property subject to tax under this chapter...

Section 12 - Payment of Tax Out of Capital, Not Income - Section 12. All taxes under this chapter shall be paid...

Section 13 - Basis of Assessment - Section 13. Except as otherwise provided in this section and...

Section 14 - Advance Payment of Tax - Section 14. Any person entitled to a future interest in...

Section 15 - Security for Payment of Tax - Section 15. In case of a devise, bequest or grant...

Section 15a - Settlement, Compromise and Advance Payment of Tax; Powers of Fiduciaries; Funds From Which Payable - Section 15A. Unless there is a specific provision to the...

Section 16 - Taxation of Property Given to Executors or Trustees in Lieu of Compensation - Section 16. If a testator gives, bequeaths or devises to...

Section 17 - Duties of Executor or Administrator Holding Taxable Property; Collection of Tax - Section 17. An executor, administrator or trustee holding property subject...

Section 18 - Legacies Payable Out of Realty; Payment of Tax - Section 18. If a legacy subject to said tax is...

Section 19 - Taxation of Money Designated for Payment of Tax - Section 19. When provision is made by any will or...

Section 20 - Refunds - Section 20. If a person who has paid to the...

Section 21 - Selling Real Estate for Payment of Tax - Section 21. The probate court may authorize executors, administrators and...

Section 22 - Duties of Administrator; Inventory; Time for Filing, Fee and Extension of Time - Section 22. On or before the date when the tax...

Section 23 - Allowance of Final Account; Payment of Tax as Condition Precedent - Section 23. Except as provided in the following section, no...

Section 24 - Allowance of Final Account in Estates With Future Interests - Section 24. The fact that an estate may later become...

Section 24a - ''death Tax,'' Defined - Section 24A. The terms ''death tax'' and ''death taxes'', as...

Section 24b - Estates of Non-Residents; Filing Proof of Payment of Foreign Death Taxes - Section 24B. At any time before the expiration of eighteen...

Section 24c - Non-Resident's Estates; Payment of Foreign Taxes; Procedure on Failure to File Proof of Payment - Section 24C. The proof required by section twenty-four B may...

Section 24d - Non-Resident's Estates; Final Accounting; Conditions - Section 24D. No final account of an executor or administrator...

Section 24e - Applicability of Sections Relating to Non-Residents - Section 24E. Sections twenty-four A to twenty-four D, inclusive, shall...

Section 24f - Liberal Construction of Sections Relating to Non-Residents - Section 24F. The provisions of sections twenty-four A to twenty-four...

Section 25 - Determination of Value by Commissioner - Section 25. The value of property upon which a tax...

Section 26 - Alteration of Valuation; Appeal - Section 26. At any time within two months after the...

Section 27 - Assessment; Certification of Additional Amount Due; Payment; Refunds; Deductions; Abatement; Interest - Section 27. The tax due upon any estate or part...

Section 27a - Abatement of Tax; Hearing; Decision; Notice; Scope of Remedy - Section 27A. An executor, administrator, trustee, grantee, donee, survivor or...

Section 29 - Penalty for Refusing to Furnish Information to Commissioner - Section 29. Whenever an executor, administrator, trustee, or any person...

Section 30 - Jurisdiction and Procedure of Probate Court. - Section 30. The probate court having jurisdiction of the settlement...

Section 31 - Enforcement of Tax Lien on Realty - Section 31. Upon petition of the commissioner the probate court...

Section 32 - Unpaid Taxes; Procedure for Recovery - Section 32. The commissioner shall commence proceedings for the recovery...

Section 33a - Ten Year Assessment and Collection; Five Year Notice of Death or Accrual - Section 33A. Taxes imposed by this chapter and by corresponding...

Section 35a - Fees for Issuing Documents, Certificates, etc.; Disposition - Section 35A. The commissioner is hereby authorized to issue the...

Section 36 - Application of Chapter - Section 36. This chapter shall apply only to property or...