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2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 65 TAXATION OF LEGACIES AND SUCCESSIONS
Section 24F Liberal construction of sections relating to non-residents
Universal Citation: MA Gen L ch 65 § 24F (2017)
Section 24F. The provisions of sections twenty-four A to twenty-four E, inclusive, shall be liberally construed in order to ensure that the domiciliary state of any non-resident decedent whose estate is administered in this commonwealth shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.
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