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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 65 TAXATION OF LEGACIES AND SUCCESSIONS
  • Section 24F 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.