There Is a Newer Version of the Massachusetts General Laws
2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 65A TAXATION OF TRANSFERS OF CERTAIN ESTATES
- Section 1 Imposition of tax
- Section 2 Due date of tax; penalty for delinquent payment; extension of time
- Section 3 Credits on transfers of future interests
- Section 4 Application of law relating to succession taxes in respect to collection and refunds
- Section 5 Apportionment of taxes, interest and penalties; "net estate'' defined
- Section 5A Recovery of apportioned taxes
- Section 5B Jurisdiction
- Section 6 Effect of change in federal revenue act
- Section 7 Repealed, 1937, 420, Sec. 3
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