General Laws of Massachusetts - Chapter 65A Taxation of Transfers of Certain Estates

• Massachusetts General Laws - Imposition of tax - Chapter 65A, Section 1
  A tax is hereby imposed upon the transfer of the estate of every person dying after February twenty-sixth, nineteen hundred and twenty-six, who at the...
• Massachusetts General Laws - Due date of tax; penalty for delinquent payment; extension of time - Chapter 65A, Section 2
  The tax imposed by this chapter shall become due and payable at the expiration of twelve months from the date of death, and executors, administrators,...
• Massachusetts General Laws - Credits on transfers of future interests - Chapter 65A, Section 3
  If after the payment of the tax under this chapter there shall become payable a tax under chapter sixty-five upon any future interest in any...
• Massachusetts General Laws - Application of law relating to succession taxes in respect to collection and refunds - Chapter 65A, Section 4
  The provisions of chapters sixty-two C and sixty-five relative to the determination, certification and collection of the tax imposed by chapter sixty-five, relative to the...
• Massachusetts General Laws - Repealed, 2008, 521, Sec. 1 - Chapter 65A, Section 5 5A
  Repealed, 2008, 521, Sec.
• Massachusetts General Laws - Jurisdiction - Chapter 65A, Section 5B
  The probate court having jurisdiction of the estate of a decedent, or of any trust or person affected by sections five and five A, and...
• Massachusetts General Laws - Effect of change in federal revenue act - Chapter 65A, Section 6
  If the amount of tax imposed by Title III of said revenue act or any subsequent federal revenue act shall be increased or decreased as...
• Massachusetts General Laws - Repealed, 1937, 420, Sec. 3 - Chapter 65A, Section 7
  Repealed, 1937, 420, Sec.

Last modified: September 11, 2015