There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 65 TAXATION OF LEGACIES AND SUCCESSIONS
Section 24A “Death tax,” defined
Section 24A. The terms “death tax” and “death taxes”, as used in the five following sections, shall include inheritance, succession, transfer and estate taxes and any taxes levied against the estate of a decedent upon the occasion of his death.
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