General Laws of Massachusetts - Chapter 65B Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes

• Massachusetts General Laws - Definitions - Chapter 65B, Section 1
  When used in this chapter the following terms shall have the following meanings: (a) “Executor”, any executor of the will or administrator of the estate...
• Massachusetts General Laws - Procedure to determine domicile for tax purposes - Chapter 65B, Section 2
  In any case in which this commonwealth and one or more other states each claims that it was a domicile of a decedent at the...
• Massachusetts General Laws - Agreements as to tax - Chapter 65B, Section 3
  In any case in which an election is made as provided in section two and not rejected, the commissioner may enter into a written agreement...
• Massachusetts General Laws - Determination of domicile on failure to agree - Chapter 65B, Section 4
  If in any such case it shall appear that an agreement cannot be reached as provided in section three, or if one year shall have...
• Massachusetts General Laws - Penalties and interest for non-payment of tax - Chapter 65B, Section 5
  In any case where it is determined by the board of arbitration referred to in section four that the decedent died domiciled in this commonwealth,...
• Massachusetts General Laws - Application of chapter - Chapter 65B, Section 6
  The provisions of this chapter shall apply only to cases in which each of the states involved has in effect a law substantially similar to...
• Massachusetts General Laws - Controlling provisions in case of conflict - Chapter 65B, Section 7
  If, in any case to which this chapter applies, the provisions of this chapter conflict with any other law of this commonwealth, this chapter shall

Last modified: September 11, 2015