Massachusetts General Laws
Title IX - Taxation
Chapter 65c - Massachusetts Estate Tax

Section 1 - Definitions - Section 1. When used in this chapter the following words...

Section 2 - Computation of Estate Tax - Section 2. (a) A tax computed in accordance with the...

Section 2a - Transfer of Estate and Real Property; Tax - Section 2A. (a) A tax is hereby imposed upon the...

Section 3 - Exemption and Deductions - Section 3. (a) An exemption equal to the Massachusetts net...

Section 3a - Qualified Terminable Interest Property - Section 3A. (a) In the case of qualified terminable interest...

Section 4 - Nonresident Decedents; Tax on Certain Property Located in Commonwealth - Section 4. (a) A tax is hereby imposed on the...

Section 4a - Generation-Skipping Transfers - Section 4A. (a) When used in this section, the following...

Section 5 - Valuation; Gross Estate - Section 5. (a) Property in the Massachusetts gross estate shall...

Section 6 - Executor's Liability for Tax - Section 6. (a) The tax imposed by this chapter shall...

Section 7 - Discharge of Executor's Personal Liability - Section 7. If the executor makes a written application, accompanied...

Section 8 - Records, Statements and Returns; Rules and Regulations - Section 8. Every person liable for any tax imposed by...

Section 10 - Extension of Due Date for Payment of Tax - Section 10. (a) The commissioner may extend the time for...

Section 13 - Fraudulent Underpayment; Penalty - Section 13. If any part of any underpayment of tax...

Section 14 - Lien for Unpaid Tax; Liability for Delinquent Tax; Release or Discharge of Lien - Section 14. (a) Unless the tax imposed by this chapter...

Section 15 - Assessment of Tax on Decedent's Transferee - Section 15. (a) The amount of the liability, at law...

Section 16 - Executor; Fiduciaries; Assumption of Powers and Duties - Section 16. (a) Upon notice to the commissioner that any...

Section 21 - Death Taxes of Nonresident Decedent; Proof of Payment; Filing - Section 21. (a) The terms ''death tax'' and ''death taxes'',...

Section 24 - Documents; Issuance; Fees - Section 24. The commissioner is hereby authorized to issue the...

Section 26 - Tax Evasion; Penalties - Section 26. Any person who willfully attempts in any manner...

Section 27 - Willful Failure to Pay Tax or Provide Information; Penalties - Section 27. Except as otherwise expressly provided in this chapter,...

Section 28 - Removal or Concealment of Goods; Penalties - Section 28. Any person who removes, deposits or conceals, or...