Section 6. The provisions of this chapter shall apply only to cases in which each of the states involved has in effect a law substantially similar to this chapter.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 65b - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes
Section 2 - Procedure to Determine Domicile for Tax Purposes
Section 3 - Agreements as to Tax
Section 4 - Determination of Domicile on Failure to Agree
Section 5 - Penalties and Interest for Non-Payment of Tax