Massachusetts General Laws
Chapter 65 - Taxation of Legacies and Successions
Section 24b - Estates of Non-Residents; Filing Proof of Payment of Foreign Death Taxes

Section 24B. At any time before the expiration of eighteen months after the qualification in any probate court in this commonwealth of any executor of the will or administrator of the estate of any non-resident decedent, such executor or administrator shall file with such court proof that all death taxes, together with interest or penalties thereon, which are due to the state of domicile of such decedent, or to any political sub-division thereof, have been paid or secured, or that no such taxes, interest or penalties are due, as the case may be, unless it appears that letters testamentary or of administration have been issued on the estate of such decedent in the state of his domicile, in the four following sections called the domiciliary state.

Structure Massachusetts General Laws