Definitions . Section 1. When used in this chapter the following words or terms shall have, unless the context clearly indicated otherwise, the following meanings:— ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 2

Computation of estate tax . Section 2. (a) A tax computed in accordance with the following table less the credit, if any, provided in subsection ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 2A

Transfer of estate and real property; tax . [Subsection (a) effective with respect to estates of decedents dying on or after January 1, 2003. ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 3

Exemption and deductions . Section 3. (a) An exemption equal to the Massachusetts net estate shall be allowed if the Massachusetts net estate is three ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 3A

Qualified terminable interest property . Section 3A. (a) In the case of qualified terminable interest property, (i) for purposes of subsection (a) of section two ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 4

Nonresident decedents; tax on certain property located in commonwealth . Section 4. (a) A tax is hereby imposed on the transfer of a nonresident decedent’s ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 4A

Generation-skipping transfers . Section 4A. (a) When used in this section, the following words shall, unless the context indicates otherwise, have the following meanings:— ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 5

Valuation; gross estate . Section 5. (a) Property in the Massachusetts gross estate shall be valued as of the date of death of the decedent; ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 6

Executor’s liability for tax . Section 6. (a) The tax imposed by this chapter shall be paid by the executor. The term “executor”, wherever used ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 7

Discharge of executor’s personal liability . Section 7. If the executor makes a written application, accompanied by a copy of the final determination of federal ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 8

Records, statements and returns; rules and regulations . Section 8. Every person liable for any tax imposed by this chapter, or for the collection thereof, ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 9

Repealed, 1976, 415, Sec. 115 . ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 10

Extension of due date for payment of tax . Section 10. (a) The commissioner may extend the time for payment of the tax imposed by ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 11, 12

Repealed, 1976, 415, Sec. 115 . ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 13

Fraudulent underpayment; penalty . Section 13. If any part of any underpayment of tax required to be shown on the return required by section seventeen ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 14

Lien for unpaid tax; liability for delinquent tax; release or discharge of lien . Section 14. (a) Unless the tax imposed by this chapter is ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 15

Assessment of tax on decedent’s transferee . Section 15. (a) The amount of the liability, at law or in equity, of a transferee of property ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 16

Executor; fiduciaries; assumption of powers and duties . Section 16. (a) Upon notice to the commissioner that any person is acting as executor, such person ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 17 to 20

Repealed, 1976, 415, Sec. 115 . ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 21

Death taxes of nonresident decedent; proof of payment; filing . Section 21. (a) The terms “death tax” and “death taxes”, as used in this section, ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 22, 23

Repealed, 1976, 415, Sec. 115 . ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 24

Documents; issuance; fees . Section 24. The commissioner is hereby authorized to issue the following documents and to charge and collect therefor the fees as ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 25

Repealed, 1976, 415, Sec. 115 . ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 26

Tax evasion; penalties . Section 26. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 27

Willful failure to pay tax or provide information; penalties . Section 27. Except as otherwise expressly provided in this chapter, any person required under this ...

Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 28

Removal or concealment of goods; penalties . Section 28. Any person who removes, deposits or conceals, or is concerned in removing, depositing, or concealing, any ...

Last modified: November 19, 2006