General Laws of Massachusetts - Chapter 65C Massachusetts Estate Tax
- Massachusetts General Laws - Definitions - Chapter 65C, Section 1
When used in this chapter the following words or terms shall have, unless the context clearly indicated otherwise, the following meanings:— (a) “Code”, the Internal...
- Massachusetts General Laws - Computation of estate tax - Chapter 65C, Section 2
(a) A tax computed in accordance with the following table less the credit, if any, provided in subsection (a) of section three, is hereby imposed...
- Massachusetts General Laws - Transfer of estate and real property; tax - Chapter 65C, Section 2A
(a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997 who, at the...
- Massachusetts General Laws - Exemption and deductions - Chapter 65C, Section 3
(a) An exemption equal to the Massachusetts net estate shall be allowed if the Massachusetts net estate is three hundred thousand dollars or less for...
- Massachusetts General Laws - Qualified terminable interest property - Chapter 65C, Section 3A
(a) In the case of qualified terminable interest property, (i) for purposes of subsection (a) of section two thousand and fifty-six of the Code, such...
- Massachusetts General Laws - Nonresident decedents; tax on certain property located in commonwealth - Chapter 65C, Section 4
(a) A tax is hereby imposed on the transfer of a nonresident decedent’s real and tangible personal property having an actual situs in Massachusetts, if...
- Massachusetts General Laws - Generation-skipping transfers - Chapter 65C, Section 4A
(a) When used in this section, the following words shall, unless the context indicates otherwise, have the following meanings:— (1) “Generation-skipping transfer”, every transfer subject...
- Massachusetts General Laws - Valuation; gross estate - Chapter 65C, Section 5
(a) Property in the Massachusetts gross estate shall be valued as of the date of death of the decedent; provided, however, that if an alternate...
- Massachusetts General Laws - Executor’s liability for tax - Chapter 65C, Section 6
(a) The tax imposed by this chapter shall be paid by the executor. The term “executor”, wherever used in this chapter, means the executor or...
- Massachusetts General Laws - Discharge of executor’s personal liability - Chapter 65C, Section 7
If the executor makes a written application, accompanied by a copy of the final determination of federal estate tax liability, to the commissioner for determination...
- Massachusetts General Laws - Records, statements and returns; rules and regulations - Chapter 65C, Section 8
Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns,...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 115 - Chapter 65C, Section 9
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Extension of due date for payment of tax - Chapter 65C, Section 10
(a) The commissioner may extend the time for payment of the tax imposed by this chapter for a reasonable period not to exceed six months...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 115 - Chapter 65C, Section 11 12
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Fraudulent underpayment; penalty - Chapter 65C, Section 13
If any part of any underpayment of tax required to be shown on the return required by section seventeen of chapter sixty-two C is due...
- Massachusetts General Laws - Lien for unpaid tax; liability for delinquent tax; release or discharge of lien - Chapter 65C, Section 14
(a) Unless the tax imposed by this chapter is sooner paid in full, it shall be a lien for ten years from the date of...
- Massachusetts General Laws - Assessment of tax on decedent’s transferee - Chapter 65C, Section 15
(a) The amount of the liability, at law or in equity, of a transferee of property of a decedent in respect of the tax imposed...
- Massachusetts General Laws - Executor; fiduciaries; assumption of powers and duties - Chapter 65C, Section 16
(a) Upon notice to the commissioner that any person is acting as executor, such person shall assume the powers, rights, duties and privileges of an...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 115 - Chapter 65C, Section 17 to 20
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Death taxes of nonresident decedent; proof of payment; filing - Chapter 65C, Section 21
(a) The terms “death tax” and “death taxes”, as used in this section, shall include inheritance, succession, transfer and estate taxes and any taxes levied...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 115 - Chapter 65C, Section 22 23
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Documents; issuance; fees - Chapter 65C, Section 24
The commissioner is hereby authorized to issue the following documents and to charge and collect therefor the fees as determined annually by the commissioner of...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 115 - Chapter 65C, Section 25
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Tax evasion; penalties - Chapter 65C, Section 26
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof shall, in addition...
- Massachusetts General Laws - Willful failure to pay tax or provide information; penalties - Chapter 65C, Section 27
Except as otherwise expressly provided in this chapter, any person required under this chapter to pay any tax, or required by this chapter or chapter...
- Massachusetts General Laws - Removal or concealment of goods; penalties - Chapter 65C, Section 28
Any person who removes, deposits or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any...
Last modified: September 11, 2015