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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 65 TAXATION OF LEGACIES AND SUCCESSIONS
  • Section 35A Fees for issuing documents, certificates, etc.; disposition

Section 35A. The commissioner is hereby authorized to issue the documents set forth in the following paragraphs and to charge and collect therefor the fees as determined annually by the commissioner of administration under the provision of section three B of chapter seven, except that in those cases where a fee has been paid with the filing of a return under section twenty-two no additional fee shall be charged or collected for copies of any of said documents. In each case, the fee for a duplicate original or for additional copies of any document shall be the same as for the document itself. All fees so collected shall be paid into the state treasury.

(a) For a certificate to the effect that all taxes due and payable under this chapter with respect to a particular parcel or parcels of real estate as a result of the death of a specified decedent have been paid or that no such tax is due and that said real estate is free of any lien chargeable under this chapter.

(b) For a waiver to the effect that no tax is due under this chapter, as a result of the death of a specified decedent.

(c) For a photostatic copy of the computation sheet showing the computation of the tax due under this chapter as a result of the death of a specified decedent.

(d) For a certificate showing the amount of tax paid under this chapter.

(e) For a duplicate copy of the commissioner’s “Determination of Value” issued pursuant to section twenty-five.

(f) For a duplicate copy of a tax bill showing the amount of any tax assessed under this chapter.

(g) For a duplicate copy of a receipt showing the amount of any tax paid under this chapter.