Chapter
MASSACHUSETTS ESTATE TAX
- Mass. Gen. Laws ch. 65C, § 1— Definitions
- Mass. Gen. Laws ch. 65C, § 2— Computation of estate tax
- Mass. Gen. Laws ch. 65C, § 2A— Transfer of estate and real property; tax
- Mass. Gen. Laws ch. 65C, § 3— Exemption and deductions
- Mass. Gen. Laws ch. 65C, § 3A— Qualified terminable interest property
- Mass. Gen. Laws ch. 65C, § 4— Nonresident decedents; tax on certain property located in commonwealth
- Mass. Gen. Laws ch. 65C, § 4A— Generation-skipping transfers
- Mass. Gen. Laws ch. 65C, § 5— Valuation; gross estate
- Mass. Gen. Laws ch. 65C, § 6— Executor's liability for tax
- Mass. Gen. Laws ch. 65C, § 7— Discharge of executor's personal liability
- Mass. Gen. Laws ch. 65C, § 8— Records, statements and returns; rules and regulations
- Mass. Gen. Laws ch. 65C, § 9— Repealed, 1976, 415, Sec. 115
- Mass. Gen. Laws ch. 65C, § 10— Extension of due date for payment of tax
- Mass. Gen. Laws ch. 65C, § 13— Fraudulent underpayment; penalty
- Mass. Gen. Laws ch. 65C, § 14— Lien for unpaid tax; liability for delinquent tax; release or discharge of lien
- Mass. Gen. Laws ch. 65C, § 15— Assessment of tax on decedent's transferee
- Mass. Gen. Laws ch. 65C, § 16— Executor; fiduciaries; assumption of powers and duties
- Mass. Gen. Laws ch. 65C, § 21— Death taxes of nonresident decedent; proof of payment; filing
- Mass. Gen. Laws ch. 65C, § 24— Documents; issuance; fees
- Mass. Gen. Laws ch. 65C, § 25— Repealed, 1976, 415, Sec. 115
- Mass. Gen. Laws ch. 65C, § 26— Tax evasion; penalties
- Mass. Gen. Laws ch. 65C, § 27— Willful failure to pay tax or provide information; penalties
- Mass. Gen. Laws ch. 65C, § 28— Removal or concealment of goods; penalties