Taxation of Legacies and Successions

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Taxation of Legacies and Successions

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Section
1

Subjects of Taxation; Rates; Exceptions

Section
2

Repealed, 1971, 555, Sec. 53

Section
3

Gifts, etc., in Contemplation of Death

Section
4

Repealed, 1927, 156, Sec. 2

Section
5

Repealed, 1925, 338, Sec. 2

Section
6

Persons Liable for Taxes

Section
7

Time and Manner of Payment

Section
8

Repealed, 1927, 156, Sec. 2

Section
9

Lien for Tax; Exempt Property; Discharge, Etc.

Section
10

Repealed, 1922, 403, Sec. 4

Section
11

Repealed, 1976, 415, Sec. 114

Section
12

Payment of Tax Out of Capital, Not Income

Section
13

Basis of Assessment

Section
14

Advance Payment of Tax

Section
15

Security for Payment of Tax

Section
15a

Settlement, Compromise and Advance Payment of Tax; Powers of Fiduciaries; Funds From Which Payable

Section
16

Taxation of Property Given to Executors or Trustees in Lieu of Compensation

Section
17

Duties of Executor or Administrator Holding Taxable Property; Collection of Tax

Section
18

Legacies Payable Out of Realty; Payment of Tax

Section
19

Taxation of Money Designated for Payment of Tax

Section
20

Refunds

Section
21

Selling Real Estate for Payment of Tax

Section
22

Duties of Administrator; Inventory; Time for Filing, Fee and Extension of Time

Section
23

Allowance of Final Account; Payment of Tax as Condition Precedent

Section
24

Allowance of Final Account in Estates With Future Interests

Section
24a

''death Tax,'' Defined

Section
24b

Estates of Non-Residents; Filing Proof of Payment of Foreign Death Taxes

Section
24c

Non-Resident's Estates; Payment of Foreign Taxes; Procedure on Failure to File Proof of Payment

Section
24d

Non-Resident's Estates; Final Accounting; Conditions

Section
24e

Applicability of Sections Relating to Non-Residents

Section
24f

Liberal Construction of Sections Relating to Non-Residents

Section
25

Determination of Value by Commissioner

Section
26

Alteration of Valuation; Appeal

Section
27

Assessment; Certification of Additional Amount Due; Payment; Refunds; Deductions; Abatement; Interest

Section
27a

Abatement of Tax; Hearing; Decision; Notice; Scope of Remedy

Section
28

Repealed, 1976, 415, Sec. 114

Section
29

Penalty for Refusing to Furnish Information to Commissioner

Section
30

Jurisdiction and Procedure of Probate Court.

Section
31

Enforcement of Tax Lien on Realty

Section
32

Unpaid Taxes; Procedure for Recovery

Section
33

Repealed, 1976, 415, Sec. 114

Section
33a

Ten Year Assessment and Collection; Five Year Notice of Death or Accrual

Section
34

35 - Repealed, 1976, 415, Sec. 114

Section
35a

Fees for Issuing Documents, Certificates, etc.; Disposition

Section
36

Application of Chapter