Massachusetts General Laws
Chapter 65 - Taxation of Legacies and Successions
Section 24d - Non-Resident's Estates; Final Accounting; Conditions

Section 24D. No final account of an executor or administrator of a non-resident decedent shall be allowed unless either (1) proof has been filed as required by section twenty-four B, or (2) notice under section twenty-four C has been given to the official or body charged with the administration of the death tax laws of the domiciliary state, and such official or body has not petitioned for an accounting under said section within sixty days after the mailing of such notice, or (3) an accounting has been had under said section twenty-four C, a decree has been made upon such accounting and it appears that the executor or administrator has paid such sums and remitted such securities, if any, as he was required to pay or remit by such decree, or (4) it appears that letters testamentary or of administration have been issued by the domiciliary state and that no notice has been given under said section twenty-four C.

Structure Massachusetts General Laws