Massachusetts StatutesCHAPTER 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- Section 9 Repealed, 1976, 415, Sec. 115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- Section 11, 12 Repealed, 1976, 415, Sec. 115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- Section 17 to 20 Repealed, 1976, 415, Sec. 115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- Section 22, 23 Repealed, 1976, 415, Sec. 115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- Section 25 Repealed, 1976, 415, Sec. 115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