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2020 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 65c - Massachusetts Estate Tax
- Section 1 - Definitions
- Section 2 - Computation of Estate Tax
- Section 2a - Transfer of Estate and Real Property; Tax
- Section 3 - Exemption and Deductions
- Section 3a - Qualified Terminable Interest Property
- Section 4 - Nonresident Decedents; Tax on Certain Property Located in Commonwealth
- Section 4a - Generation-Skipping Transfers
- Section 5 - Valuation; Gross Estate
- Section 6 - Executor's Liability for Tax
- Section 7 - Discharge of Executor's Personal Liability
- Section 8 - Records, Statements and Returns; Rules and Regulations
- Section 9 - Repealed, 1976, 415, Sec. 115
- Section 10 - Extension of Due Date for Payment of Tax
- Section 11, 12 - Repealed, 1976, 415, Sec. 115
- Section 13 - Fraudulent Underpayment; Penalty
- Section 14 - Lien for Unpaid Tax; Liability for Delinquent Tax; Release or Discharge of Lien
- Section 15 - Assessment of Tax on Decedent's Transferee
- Section 16 - Executor; Fiduciaries; Assumption of Powers and Duties
- Section 17 To 20 - Repealed, 1976, 415, Sec. 115
- Section 21 - Death Taxes of Nonresident Decedent; Proof of Payment; Filing
- Section 22, 23 - Repealed, 1976, 415, Sec. 115
- Section 24 - Documents; Issuance; Fees
- Section 25 - Repealed, 1976, 415, Sec. 115
- Section 26 - Tax Evasion; Penalties
- Section 27 - Willful Failure to Pay Tax or Provide Information; Penalties
- Section 28 - Removal or Concealment of Goods; Penalties
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