Section 25. The value of property upon which a tax under this chapter is due shall be determined by the commissioner within six months from the date when the return provided for in section twenty-two is filed with him. All information required by the commissioner shall be provided by the fiduciary in such form as the commissioner may require, and all copies of probate documents as may be required by the commissioner under this chapter and chapters sixty-five A to sixty-five C, inclusive, shall bear the teste of a register of probate or in lieu thereof, an affirmation, under penalties of perjury, by the fiduciary or his attorney that such document is a true copy of an original document on file with the registry of probate or allowed by the probate court in which the estate is being administered. If the commissioner fails to determine the value of the property within the prescribed time, the value of the property as submitted shall become final and binding upon him except for fraud or active concealment of essential information on the part of the fiduciary or the person liable for the payment of the tax. There may be excluded from any determination of value any property on which information satisfactory to the commissioner has not been furnished to him, or any property in which the decedent had an interest vesting in possession or enjoyment at a future time, and with respect to such excluded property or any part thereof valuation shall be made by the commissioner when satisfactory information is furnished or otherwise becomes available to him. Notice of any determination of value by the commissioner under this section shall be sent by him by registered mail to the persons by whom the tax is payable, and such determination shall be final as to all property valued therein unless the value so determined shall be reduced or altered as provided in this section and in section twenty-six.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 65 - Taxation of Legacies and Successions
Section 1 - Subjects of Taxation; Rates; Exceptions
Section 3 - Gifts, etc., in Contemplation of Death
Section 6 - Persons Liable for Taxes
Section 7 - Time and Manner of Payment
Section 9 - Lien for Tax; Exempt Property; Discharge, Etc.
Section 12 - Payment of Tax Out of Capital, Not Income
Section 13 - Basis of Assessment
Section 14 - Advance Payment of Tax
Section 15 - Security for Payment of Tax
Section 16 - Taxation of Property Given to Executors or Trustees in Lieu of Compensation
Section 17 - Duties of Executor or Administrator Holding Taxable Property; Collection of Tax
Section 18 - Legacies Payable Out of Realty; Payment of Tax
Section 19 - Taxation of Money Designated for Payment of Tax
Section 21 - Selling Real Estate for Payment of Tax
Section 22 - Duties of Administrator; Inventory; Time for Filing, Fee and Extension of Time
Section 23 - Allowance of Final Account; Payment of Tax as Condition Precedent
Section 24 - Allowance of Final Account in Estates With Future Interests
Section 24a - ''death Tax,'' Defined
Section 24b - Estates of Non-Residents; Filing Proof of Payment of Foreign Death Taxes
Section 24d - Non-Resident's Estates; Final Accounting; Conditions
Section 24e - Applicability of Sections Relating to Non-Residents
Section 24f - Liberal Construction of Sections Relating to Non-Residents
Section 25 - Determination of Value by Commissioner
Section 26 - Alteration of Valuation; Appeal
Section 27a - Abatement of Tax; Hearing; Decision; Notice; Scope of Remedy
Section 29 - Penalty for Refusing to Furnish Information to Commissioner
Section 30 - Jurisdiction and Procedure of Probate Court.
Section 31 - Enforcement of Tax Lien on Realty
Section 32 - Unpaid Taxes; Procedure for Recovery
Section 33a - Ten Year Assessment and Collection; Five Year Notice of Death or Accrual
Section 35a - Fees for Issuing Documents, Certificates, etc.; Disposition