General Laws of Massachusetts - Chapter 65 Taxation of Legacies and Successions
- Massachusetts General Laws - Subjects of taxation; rates; exceptions - Chapter 65, Section 1
All property within the jurisdiction of the commonwealth, corporeal or incorporeal, and any interest therein, belonging to inhabitants of the commonwealth, and all real estate...
- Massachusetts General Laws - Repealed, 1971, 555, Sec. 53 - Chapter 65, Section 2
Repealed, 1971, 555, Sec.
- Massachusetts General Laws - Gifts, etc., in contemplation of death - Chapter 65, Section 3
Any deed, grant or gift completed inter vivos, except in cases of bona fide purchase for full consideration in money or money’s worth, made not...
- Massachusetts General Laws - Repealed, 1927, 156, Sec. 2 - Chapter 65, Section 4
Repealed, 1927, 156, Sec.
- Massachusetts General Laws - Repealed, 1925, 338, Sec. 2 - Chapter 65, Section 5
Repealed, 1925, 338, Sec.
- Massachusetts General Laws - Persons liable for taxes - Chapter 65, Section 6
Administrators, executors and trustees, grantees or donees under conveyances or gifts made during the life of the grantor or donor, persons to whom beneficial interests...
- Massachusetts General Laws - Time and manner of payment - Chapter 65, Section 7
Taxes imposed by this chapter upon property or interests therein, passing by will or by laws regulating intestate succession, shall be payable to the commissioner...
- Massachusetts General Laws - Repealed, 1927, 156, Sec. 2 - Chapter 65, Section 8
Repealed, 1927, 156, Sec.
- Massachusetts General Laws - Lien for tax; exempt property; discharge, etc. - Chapter 65, Section 9
All property subject to tax under this chapter shall be charged with a lien for all such taxes and interest thereon which are or may...
- Massachusetts General Laws - Repealed, 1922, 403, Sec. 4 - Chapter 65, Section 10
Repealed, 1922, 403, Sec.
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 114 - Chapter 65, Section 11
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Payment of tax out of capital, not income - Chapter 65, Section 12
All taxes under this chapter shall be paid out of and chargeable to capital and not income, unless otherwise provided in a will or codicil,...
- Massachusetts General Laws - Basis of assessment - Chapter 65, Section 13
Except as otherwise provided in this section and section fourteen, the tax imposed by this chapter shall be assessed upon the value of the property...
- Massachusetts General Laws - Advance payment of tax - Chapter 65, Section 14
Any person entitled to a future interest in any property may pay the tax on account of the same at any time before such tax...
- Massachusetts General Laws - Security for payment of tax - Chapter 65, Section 15
In case of a devise, bequest or grant of real or personal property made or intended to take effect in possession or enjoyment after the...
- Massachusetts General Laws - Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable - Chapter 65, Section 15A
Unless there is a specific provision to the contrary in the will or trust instrument under which a person is serving as executor, administrator or...
- Massachusetts General Laws - Taxation of property given to executors or trustees in lieu of compensation - Chapter 65, Section 16
If a testator gives, bequeaths or devises to his executors or trustees any property otherwise liable to the tax imposed by this chapter in lieu...
- Massachusetts General Laws - Duties of executor or administrator holding taxable property; collection of tax - Chapter 65, Section 17
An executor, administrator or trustee holding property subject to the tax imposed by this chapter shall deduct the tax therefrom or collect it from the...
- Massachusetts General Laws - Legacies payable out of realty; payment of tax - Chapter 65, Section 18
If a legacy subject to said tax is charged upon or payable out of real estate, the heir or devisee, before paying said legacy, shall...
- Massachusetts General Laws - Taxation of money designated for payment of tax - Chapter 65, Section 19
When provision is made by any will or other instrument for payment of the legacy or succession tax upon any gift thereby made out of...
- Massachusetts General Laws - Refunds - Chapter 65, Section 20
If a person who has paid to the estate of a deceased person, or to the commonwealth, any tax or part of a tax imposed...
- Massachusetts General Laws - Selling real estate for payment of tax - Chapter 65, Section 21
The probate court may authorize executors, administrators and trustees to sell the real estate of a decedent for the payment of said tax in the...
- Massachusetts General Laws - Duties of administrator; inventory; time for filing, fee and extension of time - Chapter 65, Section 22
On or before the date when the tax imposed by this chapter is required to be paid, the executor, administrator, trustee or other person liable...
- Massachusetts General Laws - Allowance of final account; payment of tax as condition precedent - Chapter 65, Section 23
Except as provided in the following section, no final account of an executor, administrator or trustee shall be allowed by the probate court unless such...
- Massachusetts General Laws - Allowance of final account in estates with future interests - Chapter 65, Section 24
The fact that an estate may later become subject to a tax imposed by this chapter, or that a tax hereby imposed is due and...
- Massachusetts General Laws - “Death tax,” defined - Chapter 65, Section 24A
The terms “death tax” and “death taxes”, as used in the five following sections, shall include inheritance, succession, transfer and estate taxes and any taxes...
- Massachusetts General Laws - Estates of non-residents; filing proof of payment of foreign death taxes - Chapter 65, Section 24B
At any time before the expiration of eighteen months after the qualification in any probate court in this commonwealth of any executor of the will...
- Massachusetts General Laws - Non-resident’s estates; payment of foreign taxes; procedure on failure to file proof of payment - Chapter 65, Section 24C
The proof required by section twenty-four B may be in the form of a certificate issued by the official or body charged with the administration...
- Massachusetts General Laws - Non-resident’s estates; final accounting; conditions - Chapter 65, Section 24D
No final account of an executor or administrator of a non-resident decedent shall be allowed unless either (1) proof has been filed as required by...
- Massachusetts General Laws - Applicability of sections relating to non-residents - Chapter 65, Section 24E
Sections twenty-four A to twenty-four D, inclusive, shall apply to the estate of a nonresident decedent, only in case the laws of the domiciliary state...
- Massachusetts General Laws - Liberal construction of sections relating to non-residents - Chapter 65, Section 24F
The provisions of sections twenty-four A to twenty-four E, inclusive, shall be liberally construed in order to ensure that the domiciliary state of any non-resident...
- Massachusetts General Laws - Determination of value by commissioner - Chapter 65, Section 25
The value of property upon which a tax under this chapter is due shall be determined by the commissioner within six months from the date...
- Massachusetts General Laws - Alteration of valuation; appeal - Chapter 65, Section 26
At any time within two months after the date of giving notice of any determination of value by the commissioner under section twenty-five, any person...
- Massachusetts General Laws - Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest - Chapter 65, Section 27
The tax due upon any estate or part thereof or upon any interest taxable under this chapter shall be deemed to be assessed at the...
- Massachusetts General Laws - Abatement of tax; hearing; decision; notice; scope of remedy - Chapter 65, Section 27A
An executor, administrator, trustee, grantee, donee, survivor or beneficiary aggrieved by the assessment of a tax under this chapter may apply in writing to the...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 114 - Chapter 65, Section 28
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Penalty for refusing to furnish information to commissioner - Chapter 65, Section 29
Whenever an executor, administrator, trustee, or any person liable to taxation under this chapter, refuses or neglects to furnish to the commissioner any information which...
- Massachusetts General Laws - Jurisdiction and procedure of probate court. - Chapter 65, Section 30
The probate court having jurisdiction of the settlement of the estate of the decedent shall, subject to appeal as in other cases, hear and determine...
- Massachusetts General Laws - Enforcement of tax lien on realty - Chapter 65, Section 31
Upon petition of the commissioner the probate court shall, after such notice to the owners of any real estate or separate parcel thereof as said...
- Massachusetts General Laws - Unpaid taxes; procedure for recovery - Chapter 65, Section 32
The commissioner shall commence proceedings for the recovery of any of the taxes imposed by this chapter or by corresponding provisions of earlier laws within...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 114 - Chapter 65, Section 33
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Ten year assessment and collection; five year notice of death or accrual - Chapter 65, Section 33A
Taxes imposed by this chapter and by corresponding provisions of earlier laws shall be assessed and collected within ten years of the date of death...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 114 - Chapter 65, Section 34 35
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Fees for issuing documents, certificates, etc.; disposition - Chapter 65, 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...
- Massachusetts General Laws - Application of chapter - Chapter 65, Section 36
This chapter shall apply only to property or interests therein passing or accruing upon the death of persons dying on or after May fourth, nineteen...
Last modified: September 11, 2015