Subjects of taxation; rates; exceptions . Section 1. All property within the jurisdiction of the commonwealth, corporeal or incorporeal, and any interest therein, belonging to ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 2

Repealed, 1971, 555, Sec. 53 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 3

Gifts, etc., in contemplation of death . Section 3. Any deed, grant or gift completed inter vivos, except in cases of bona fide purchase for ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 4

Repealed, 1927, 156, Sec. 2 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 5

Repealed, 1925, 338, Sec. 2 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 6

Persons liable for taxes . Section 6. Administrators, executors and trustees, grantees or donees under conveyances or gifts made during the life of the grantor ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 7

Time and manner of payment . Section 7. Taxes imposed by this chapter upon property or interests therein, passing by will or by laws regulating ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 8

Repealed, 1927, 156, Sec. 2 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 9

Lien for tax; exempt property; discharge, etc. . Section 9. All property subject to tax under this chapter shall be charged with a lien for ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 10

Repealed, 1922, 403, Sec. 4 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 11

Repealed, 1976, 415, Sec. 114 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 12

Payment of tax out of capital, not income . Section 12. All taxes under this chapter shall be paid out of and chargeable to capital ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 13

Basis of assessment . Section 13. Except as otherwise provided in this section and section fourteen, the tax imposed by this chapter shall be assessed ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 14

Advance payment of tax . Section 14. Any person entitled to a future interest in any property may pay the tax on account of the ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 15

Security for payment of tax . Section 15. In case of a devise, bequest or grant of real or personal property made or intended to ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 15A

Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable . Section 15A. Unless there is a specific provision to the ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 16

Taxation of property given to executors or trustees in lieu of compensation . Section 16. If a testator gives, bequeaths or devises to his executors ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 17

Duties of executor or administrator holding taxable property; collection of tax . Section 17. An executor, administrator or trustee holding property subject to the tax ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 18

Legacies payable out of realty; payment of tax . Section 18. If a legacy subject to said tax is charged upon or payable out of ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 19

Taxation of money designated for payment of tax . Section 19. When provision is made by any will or other instrument for payment of the ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 20

Refunds . Section 20. If a person who has paid to the estate of a deceased person, or to the commonwealth, any tax or part ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 21

Selling real estate for payment of tax . Section 21. The probate court may authorize executors, administrators and trustees to sell the real estate of ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 22

Duties of administrator; inventory; time for filing, fee and extension of time . Section 22. On or before the date when the tax imposed by ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 23

Allowance of final account; payment of tax as condition precedent . Section 23. Except as provided in the following section, no final account of an ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 24

Allowance of final account in estates with future interests . Section 24. The fact that an estate may later become subject to a tax imposed ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 24A

“Death tax,” defined . Section 24A. The terms “death tax” and “death taxes”, as used in the five following sections, shall include inheritance, succession, transfer ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, 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 ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 24C

Non-resident’s estates; payment of foreign taxes; procedure on failure to file proof of payment . Section 24C. The proof required by section twenty-four B may ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, 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 ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 24E

Applicability of sections relating to non-residents . Section 24E. Sections twenty-four A to twenty-four D, inclusive, shall apply to the estate of a nonresident decedent, ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 24F

Liberal construction of sections relating to non-residents . Section 24F. The provisions of sections twenty-four A to twenty-four E, inclusive, shall be liberally construed in ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 25

Determination of value by commissioner . Section 25. The value of property upon which a tax under this chapter is due shall be determined by ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 26

Alteration of valuation; appeal . Section 26. At any time within two months after the date of giving notice of any determination of value by ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 27

Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest . Section 27. The tax due upon any estate or part thereof or upon ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 27A

Abatement of tax; hearing; decision; notice; scope of remedy . Section 27A. An executor, administrator, trustee, grantee, donee, survivor or beneficiary aggrieved by the assessment ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 28

Repealed, 1976, 415, Sec. 114 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 29

Penalty for refusing to furnish information to commissioner . Section 29. Whenever an executor, administrator, trustee, or any person liable to taxation under this chapter, ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 30

Jurisdiction and procedure of probate court. . Section 30. The probate court having jurisdiction of the settlement of the estate of the decedent shall, subject ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 31

Enforcement of tax lien on realty . Section 31. Upon petition of the commissioner the probate court shall, after such notice to the owners of ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 32

Unpaid taxes; procedure for recovery . Section 32. The commissioner shall commence proceedings for the recovery of any of the taxes imposed by this chapter ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 33

Repealed, 1976, 415, Sec. 114 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 33A

Ten year assessment and collection; five year notice of death or accrual . Section 33A. Taxes imposed by this chapter and by corresponding provisions of ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 34

Repealed, 1976, 415, Sec. 114 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 35

Repealed, 1976, 415, Sec. 114 . ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 35A

Fees for issuing documents, certificates, etc.; disposition . Section 35A. The commissioner is hereby authorized to issue the documents set forth in the following paragraphs ...

Massachusetts General Laws - Taxation of Legacies and Successions - Chapter 65, Section 36

Application of chapter . Section 36. This chapter shall apply only to property or interests therein passing or accruing upon the death of persons dying ...

Last modified: March 26, 2006