State Codes and Statutes
Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER65C
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Section 9 Repealed, 1976, 415, Sec. 115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Section 11, 12 Repealed, 1976, 415, Sec. 115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Section 17 to 20 Repealed, 1976, 415, Sec. 115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Section 22, 23 Repealed, 1976, 415, Sec. 115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Section 25 Repealed, 1976, 415, Sec. 115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
State Codes and Statutes
Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER65C
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Section 9 Repealed, 1976, 415, Sec. 115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Section 11, 12 Repealed, 1976, 415, Sec. 115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Section 17 to 20 Repealed, 1976, 415, Sec. 115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
State Codes and Statutes
Statutes >
Massachusetts >
PARTI >
TITLEIX >
CHAPTER65C Section 1 DefinitionsSection 2 Computation of estate taxSection 2A Transfer of estate and real property; taxSection 3 Exemption and deductionsSection 3A Qualified terminable interest propertySection 4 Nonresident decedents; tax on certain property located in commonwealthSection 4A Generation-skipping transfersSection 5 Valuation; gross estateSection 6 Executor’s liability for taxSection 7 Discharge of executor’s personal liabilitySection 8 Records, statements and returns; rules and regulationsSection 9 Repealed, 1976, 415, Sec. 115Section 10 Extension of due date for payment of taxSection 11, 12 Repealed, 1976, 415, Sec. 115Section 13 Fraudulent underpayment; penaltySection 14 Lien for unpaid tax; liability for delinquent tax; release or discharge of lienSection 15 Assessment of tax on decedent’s transfereeSection 16 Executor; fiduciaries; assumption of powers and dutiesSection 17 to 20 Repealed, 1976, 415, Sec. 115Section 21 Death taxes of nonresident decedent; proof of payment; filingSection 22, 23 Repealed, 1976, 415, Sec. 115Section 24 Documents; issuance; feesSection 25 Repealed, 1976, 415, Sec. 115Section 26 Tax evasion; penaltiesSection 27 Willful failure to pay tax or provide information; penaltiesSection 28 Removal or concealment of goods; penalties
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