2010 Massachusetts Code
PART II REAL AND PERSONAL PROPERTY AND DOMESTIC RELATIONS
TITLE II DESCENT AND DISTRIBUTION, WILLS, ESTATES OF DECEASED PERSONS AND ABSENTEES, GUARDIANSHIP, CONSERVATORSHIP AND TRUSTS
CHAPTER 193 APPOINTMENT OF ADMINISTRATORS [Chapter 193 effective until July 1, 2011. Repealed by 2008, 521, Sec. 13. See 2008, 521, Sec. 44.]
Section 3 Estates liable to income or succession tax; application of commissioner of revenue for administration

[Text of section effective until July 1, 2011. Repealed by 2008, 521, Sec. 13. See 2008, 521, Sec. 44.]

Section 3. If a person dies leaving an estate which may be liable to an income tax under chapter sixty-two or a legacy or succession tax under chapter sixty-five or an estate tax under chapter sixty-five A or chapter sixty-five C, and a will disposing of such estate is not offered for probate, or an application for administration made, within four months after his decease, the probate court, upon application by the commissioner of revenue, may appoint an administrator. If, in the opinion of said commissioner, there is need for the appointment of a special administrator of such an estate for the protection of the interests of the commonwealth in respect to taxes under any of said chapters, either to prevent removal of property or for any other reason, said commissioner may at any time make application to the probate court for the appointment of such an administrator and the court may in its discretion make such appointment in the manner provided in section ten. Whoever, knowing that an application has been filed under this section either for administration or special administration of such an estate, shall remove from the commonwealth, except under an order or license of a court thereof, property belonging to such estate pending action by the court on such application and prior to the appointment of an executor or the granting of administration, ordinary or otherwise, under any other provision of law by a court of the commonwealth shall be punished by a fine of not more than ten thousand dollars or by imprisonment for not more than one year, or both.