Section 35A. The commissioner is hereby authorized to issue the documents set forth in the following paragraphs and to charge and collect therefor the fees as determined annually by the commissioner of administration under the provision of section three B of chapter seven, except that in those cases where a fee has been paid with the filing of a return under section twenty-two no additional fee shall be charged or collected for copies of any of said documents. In each case, the fee for a duplicate original or for additional copies of any document shall be the same as for the document itself. All fees so collected shall be paid into the state treasury.
(a) For a certificate to the effect that all taxes due and payable under this chapter with respect to a particular parcel or parcels of real estate as a result of the death of a specified decedent have been paid or that no such tax is due and that said real estate is free of any lien chargeable under this chapter.
(b) For a waiver to the effect that no tax is due under this chapter, as a result of the death of a specified decedent.
(c) For a photostatic copy of the computation sheet showing the computation of the tax due under this chapter as a result of the death of a specified decedent.
(d) For a certificate showing the amount of tax paid under this chapter.
(e) For a duplicate copy of the commissioner's ''Determination of Value'' issued pursuant to section twenty-five.
(f) For a duplicate copy of a tax bill showing the amount of any tax assessed under this chapter.
(g) For a duplicate copy of a receipt showing the amount of any tax paid under this chapter.
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