Massachusetts General Laws
Title IX - Taxation
Chapter 65a - Taxation of Transfers of Certain Estates

Section 1 - Imposition of Tax - Section 1. A tax is hereby imposed upon the transfer...

Section 2 - Due Date of Tax; Penalty for Delinquent Payment; Extension of Time - Section 2. The tax imposed by this chapter shall become...

Section 3 - Credits on Transfers of Future Interests - Section 3. If after the payment of the tax under...

Section 4 - Application of Law Relating to Succession Taxes in Respect to Collection and Refunds - Section 4. The provisions of chapters sixty-two C and sixty-five...

Section 5b - Jurisdiction - Section 5B. The probate court having jurisdiction of the estate...

Section 6 - Effect of Change in Federal Revenue Act - Section 6. If the amount of tax imposed by Title...