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General Laws

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Section 1Subjects of taxation; rates; exceptions
Section 2Repealed, 1971, 555, Sec. 53
Section 3Gifts, etc., in contemplation of death
Section 4Repealed, 1927, 156, Sec. 2
Section 5Repealed, 1925, 338, Sec. 2
Section 6Persons liable for taxes
Section 7Time and manner of payment
Section 8Repealed, 1927, 156, Sec. 2
Section 9Lien for tax; exempt property; discharge, etc.
Section 10Repealed, 1922, 403, Sec. 4
Section 11Repealed, 1976, 415, Sec. 114
Section 12Payment of tax out of capital, not income
Section 13Basis of assessment
Section 14Advance payment of tax
Section 15Security for payment of tax
Section 15ASettlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable
Section 16Taxation of property given to executors or trustees in lieu of compensation
Section 17Duties of executor or administrator holding taxable property; collection of tax
Section 18Legacies payable out of realty; payment of tax
Section 19Taxation of money designated for payment of tax
Section 20Refunds
Section 21Selling real estate for payment of tax
Section 22Duties of administrator; inventory; time for filing, fee and extension of time
Section 23Allowance of final account; payment of tax as condition precedent
Section 24Allowance of final account in estates with future interests
Section 24A“Death tax,” defined
Section 24BEstates of non-residents; filing proof of payment of foreign death taxes
Section 24CNon-resident’s estates; payment of foreign taxes; procedure on failure to file proof of payment
Section 24DNon-resident’s estates; final accounting; conditions
Section 24EApplicability of sections relating to non-residents
Section 24FLiberal construction of sections relating to non-residents
Section 25Determination of value by commissioner
Section 26Alteration of valuation; appeal
Section 27Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest
Section 27AAbatement of tax; hearing; decision; notice; scope of remedy
Section 28Repealed, 1976, 415, Sec. 114
Section 29Penalty for refusing to furnish information to commissioner
Section 30Jurisdiction and procedure of probate court.
Section 31Enforcement of tax lien on realty
Section 32Unpaid taxes; procedure for recovery
Section 33Repealed, 1976, 415, Sec. 114
Section 33ATen year assessment and collection; five year notice of death or accrual
Section 34, 35Repealed, 1976, 415, Sec. 114
Section 35AFees for issuing documents, certificates, etc.; disposition
Section 36Application of chapter