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Mass. Gen. Laws ch. 36, § 16

Recordation; receipts of federal succession taxes

He shall record receipts of federal revenue collectors for succession taxes, or other evidence of their payment, if the person applying for such record first makes affidavit to the genuineness of such receipt or evidence before a person qualified to take acknowledgment of deeds.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.