There is a newer version of the Massachusetts General Laws
2006 Massachusetts Code - CHAPTER 65. — TAXATION OF LEGACIES AND SUCCESSIONS.
- Chapter 65 — Section 1. Subjects of taxation; rates; exceptions.
- Chapter 65 — Section 2. Repealed, 1971, 555, Sec. 53.
- Chapter 65 — Section 3. Gifts, etc., in contemplation of death.
- Chapter 65 — Section 4. Repealed, 1927, 156, Sec. 2.
- Chapter 65 — Section 5. Repealed, 1925, 338, Sec. 2.
- Chapter 65 — Section 6. Persons liable for taxes.
- Chapter 65 — Section 7. Time and manner of payment.
- Chapter 65 — Section 8. Repealed, 1927, 156, Sec. 2.
- Chapter 65 — Section 9. Lien for tax; exempt property; discharge, etc.
- Chapter 65 — Section 10. Repealed, 1922, 403, Sec. 4.
- Chapter 65 — Section 11. Repealed, 1976, 415, Sec. 114.
- Chapter 65 — Section 12. Payment of tax out of capital, not income.
- Chapter 65 — Section 13. Basis of assessment.
- Chapter 65 — Section 14. Advance payment of tax.
- Chapter 65 — Section 15. Security for payment of tax.
- Chapter 65 — Section 15A. Settlement, compromise and advance payment of tax; powers offiduciaries; funds from which payable.
- Chapter 65 — Section 16. Taxation of property given to executors or trustees in lieu ofcompensation.
- Chapter 65 — Section 17. Duties of executor or administrator holding taxable property;collection of tax.
- Chapter 65 — Section 18. Legacies payable out of realty; payment of tax.
- Chapter 65 — Section 19. Taxation of money designated for payment of tax.
- Chapter 65 — Section 20. Refunds.
- Chapter 65 — Section 21. Selling real estate for payment of tax.
- Chapter 65 — Section 22. Duties of administrator; inventory; time for filing, fee andextension of time.
- Chapter 65 — Section 23. Allowance of final account; payment of tax as condition precedent.
- Chapter 65 — Section 24. Allowance of final account in estates with future interests.
- Chapter 65 — Section 24A. "Death tax," defined.
- Chapter 65 — Section 24B. Estates of non-residents; filing proof of payment of foreign death taxes.
- Chapter 65 — Section 24C. Non-resident's estates; payment of foreign taxes; procedure onfailure to file proof of payment.
- Chapter 65 — Section 24D. Non-resident's estates; final accounting; conditions.
- Chapter 65 — Section 24E. Applicability of sections relating to non-residents.
- Chapter 65 — Section 24F. Liberal construction of sections relating to non-residents.
- Chapter 65 — Section 25. Determination of value by commissioner.
- Chapter 65 — Section 26. Alteration of valuation; appeal.
- Chapter 65 — Section 27. Assessment; certification of additional amount due; payment;refunds; deductions; abatement; interest.
- Chapter 65 — Section 27A. Abatement of tax; hearing; decision; notice; scope of remedy.
- Chapter 65 — Section 28. Repealed, 1976, 415, Sec. 114.
- Chapter 65 — Section 29. Penalty for refusing to furnish information to commissioner.
- Chapter 65 — Section 30. Jurisdiction and procedure of probate court.
- Chapter 65 — Section 31. Enforcement of tax lien on realty.
- Chapter 65 — Section 32. Unpaid taxes; procedure for recovery.
- Chapter 65 — Section 33. Repealed, 1976, 415, Sec. 114.
- Chapter 65 — Section 33A. Ten year assessment and collection; five year notice of death or accrual.
- Chapter 65 — Section 34. Repealed, 1976, 415, Sec. 114.
- Chapter 65 — Section 35. Repealed, 1976, 415, Sec. 114.
- Chapter 65 — Section 35A. Fees for issuing documents, certificates, etc.; disposition.
- Chapter 65 — Section 36. Application of chapter.
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