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U.S. State Codes
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Massachusetts
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Part I - Administration of ...
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Title IX - Taxation
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Chapter 65c - Massachusetts Estate Tax
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 10 - Extension of Due Date for Payment of Tax
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 21 - Death Taxes of Nonresident Decedent; Proof of Payment; Filing
Section 24 - Documents; Issuance; Fees
Section 26 - Tax Evasion; Penalties
Section 27 - Willful Failure to Pay Tax or Provide Information; Penalties
Section 28 - Removal or Concealment of Goods; Penalties