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  6. Part I - Administration of ...
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  8. Title IX - Taxation
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  10. 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
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