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Section 9 - Repealed, 1976, 415, Sec. 115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Section 11, 12 - Repealed, 1976, 415, Sec. 115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Section 17 to 20 - Repealed, 1976, 415, Sec. 115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Section 22, 23 - Repealed, 1976, 415, Sec. 115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Section 25 - Repealed, 1976, 415, Sec. 115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