State Codes and Statutes
Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER65
Section 1 Subjects of taxation; rates; exceptions
Section 2 Repealed, 1971, 555, Sec. 53
Section 3 Gifts, etc., in contemplation of death
Section 4 Repealed, 1927, 156, Sec. 2
Section 5 Repealed, 1925, 338, Sec. 2
Section 6 Persons liable for taxes
Section 7 Time and manner of payment
Section 8 Repealed, 1927, 156, Sec. 2
Section 9 Lien for tax; exempt property; discharge, etc.
Section 10 Repealed, 1922, 403, Sec. 4
Section 11 Repealed, 1976, 415, Sec. 114
Section 12 Payment of tax out of capital, not income
Section 13 Basis of assessment
Section 14 Advance payment of tax
Section 15 Security for payment of tax
Section 15A Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable
Section 16 Taxation of property given to executors or trustees in lieu of compensation
Section 17 Duties of executor or administrator holding taxable property; collection of tax
Section 18 Legacies payable out of realty; payment of tax
Section 19 Taxation of money designated for payment of tax
Section 20 Refunds
Section 21 Selling real estate for payment of tax
Section 22 Duties of administrator; inventory; time for filing, fee and extension of time
Section 23 Allowance of final account; payment of tax as condition precedent
Section 24 Allowance of final account in estates with future interests
Section 24A “Death tax,” defined
Section 24B Estates of non-residents; filing proof of payment of foreign death taxes
Section 24C Non-resident’s estates; payment of foreign taxes; procedure on failure to file proof of payment
Section 24D Non-resident’s estates; final accounting; conditions
Section 24E Applicability of sections relating to non-residents
Section 24F Liberal construction of sections relating to non-residents
Section 25 Determination of value by commissioner
Section 26 Alteration of valuation; appeal
Section 27 Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest
Section 27A Abatement of tax; hearing; decision; notice; scope of remedy
Section 28 Repealed, 1976, 415, Sec. 114
Section 29 Penalty for refusing to furnish information to commissioner
Section 30 Jurisdiction and procedure of probate court.
Section 31 Enforcement of tax lien on realty
Section 32 Unpaid taxes; procedure for recovery
Section 33 Repealed, 1976, 415, Sec. 114
Section 33A Ten year assessment and collection; five year notice of death or accrual
Section 34, 35 Repealed, 1976, 415, Sec. 114
Section 35A Fees for issuing documents, certificates, etc.; disposition
Section 36 Application of chapter
State Codes and Statutes
Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER65
Section 1 Subjects of taxation; rates; exceptions
Section 2 Repealed, 1971, 555, Sec. 53
Section 3 Gifts, etc., in contemplation of death
Section 4 Repealed, 1927, 156, Sec. 2
Section 5 Repealed, 1925, 338, Sec. 2
Section 6 Persons liable for taxes
Section 7 Time and manner of payment
Section 8 Repealed, 1927, 156, Sec. 2
Section 9 Lien for tax; exempt property; discharge, etc.
Section 10 Repealed, 1922, 403, Sec. 4
Section 11 Repealed, 1976, 415, Sec. 114
Section 12 Payment of tax out of capital, not income
Section 13 Basis of assessment
Section 14 Advance payment of tax
Section 15 Security for payment of tax
Section 15A Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable
Section 16 Taxation of property given to executors or trustees in lieu of compensation
Section 17 Duties of executor or administrator holding taxable property; collection of tax
Section 18 Legacies payable out of realty; payment of tax
Section 19 Taxation of money designated for payment of tax
Section 20 Refunds
Section 21 Selling real estate for payment of tax
Section 22 Duties of administrator; inventory; time for filing, fee and extension of time
Section 23 Allowance of final account; payment of tax as condition precedent
Section 24 Allowance of final account in estates with future interests
Section 24A “Death tax,” defined
Section 24B Estates of non-residents; filing proof of payment of foreign death taxes
Section 24C Non-resident’s estates; payment of foreign taxes; procedure on failure to file proof of payment
Section 24D Non-resident’s estates; final accounting; conditions
Section 24E Applicability of sections relating to non-residents
Section 24F Liberal construction of sections relating to non-residents
Section 25 Determination of value by commissioner
Section 26 Alteration of valuation; appeal
Section 27 Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest
Section 27A Abatement of tax; hearing; decision; notice; scope of remedy
Section 28 Repealed, 1976, 415, Sec. 114
Section 29 Penalty for refusing to furnish information to commissioner
Section 30 Jurisdiction and procedure of probate court.
Section 31 Enforcement of tax lien on realty
Section 32 Unpaid taxes; procedure for recovery
Section 33 Repealed, 1976, 415, Sec. 114
Section 33A Ten year assessment and collection; five year notice of death or accrual
Section 34, 35 Repealed, 1976, 415, Sec. 114
Section 35A Fees for issuing documents, certificates, etc.; disposition
Section 36 Application of chapter
State Codes and Statutes
Statutes >
Massachusetts >
PARTI >
TITLEIX >
CHAPTER65 Section 1 Subjects of taxation; rates; exceptionsSection 2 Repealed, 1971, 555, Sec. 53Section 3 Gifts, etc., in contemplation of deathSection 4 Repealed, 1927, 156, Sec. 2Section 5 Repealed, 1925, 338, Sec. 2Section 6 Persons liable for taxesSection 7 Time and manner of paymentSection 8 Repealed, 1927, 156, Sec. 2Section 9 Lien for tax; exempt property; discharge, etc.Section 10 Repealed, 1922, 403, Sec. 4Section 11 Repealed, 1976, 415, Sec. 114Section 12 Payment of tax out of capital, not incomeSection 13 Basis of assessmentSection 14 Advance payment of taxSection 15 Security for payment of taxSection 15A Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payableSection 16 Taxation of property given to executors or trustees in lieu of compensationSection 17 Duties of executor or administrator holding taxable property; collection of taxSection 18 Legacies payable out of realty; payment of taxSection 19 Taxation of money designated for payment of taxSection 20 RefundsSection 21 Selling real estate for payment of taxSection 22 Duties of administrator; inventory; time for filing, fee and extension of timeSection 23 Allowance of final account; payment of tax as condition precedentSection 24 Allowance of final account in estates with future interestsSection 24A “Death tax,” definedSection 24B Estates of non-residents; filing proof of payment of foreign death taxesSection 24C Non-resident’s estates; payment of foreign taxes; procedure on failure to file proof of paymentSection 24D Non-resident’s estates; final accounting; conditionsSection 24E Applicability of sections relating to non-residentsSection 24F Liberal construction of sections relating to non-residentsSection 25 Determination of value by commissionerSection 26 Alteration of valuation; appealSection 27 Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interestSection 27A Abatement of tax; hearing; decision; notice; scope of remedySection 28 Repealed, 1976, 415, Sec. 114Section 29 Penalty for refusing to furnish information to commissionerSection 30 Jurisdiction and procedure of probate court.Section 31 Enforcement of tax lien on realtySection 32 Unpaid taxes; procedure for recoverySection 33 Repealed, 1976, 415, Sec. 114Section 33A Ten year assessment and collection; five year notice of death or accrualSection 34, 35 Repealed, 1976, 415, Sec. 114Section 35A Fees for issuing documents, certificates, etc.; dispositionSection 36 Application of chapter
Loading..
Close Window
Loading, Please Wait!
This may take a second or two.
