ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TAXATION OF LEGACIES AND SUCCESSIONS
Liberal construction of sections relating to non-residents
Section 24F. The provisions of sections twenty-four A to twenty-four E, inclusive, shall be liberally construed in order to ensure that the domiciliary state of any non-resident decedent whose estate is administered in this commonwealth shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.