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PART I
TITLE IX
CHAPTER 65C
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PART I
ADMINISTRATION OF THE GOVERNMENT
(Chapters 1 through 182)
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TITLE IX
TAXATION
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CHAPTER 65C
MASSACHUSETTS ESTATE TAX
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Section 1
Definitions
Section 2
Computation of estate tax
Section 2A
Transfer of estate and real property; tax
Section 3
Exemption and deductions
Section 3A
Qualified terminable interest property
Section 4
Nonresident decedents; tax on certain property located in commonwealth
Section 4A
Generation-skipping transfers
Section 5
Valuation; gross estate
Section 6
Executor’s liability for tax
Section 7
Discharge of executor’s personal liability
Section 8
Records, statements and returns; rules and regulations
Section 9
Repealed, 1976, 415, Sec. 115
Section 10
Extension of due date for payment of tax
Section 11, 12
Repealed, 1976, 415, Sec. 115
Section 13
Fraudulent underpayment; penalty
Section 14
Lien for unpaid tax; liability for delinquent tax; release or discharge of lien
Section 15
Assessment of tax on decedent’s transferee
Section 16
Executor; fiduciaries; assumption of powers and duties
Section 17 to 20
Repealed, 1976, 415, Sec. 115
Section 21
Death taxes of nonresident decedent; proof of payment; filing
Section 22, 23
Repealed, 1976, 415, Sec. 115
Section 24
Documents; issuance; fees
Section 25
Repealed, 1976, 415, Sec. 115
Section 26
Tax evasion; penalties
Section 27
Willful failure to pay tax or provide information; penalties
Section 28
Removal or concealment of goods; penalties
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