Massachusetts Estate Tax

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Massachusetts Estate Tax

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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
9

Repealed, 1976, 415, Sec. 115

Section
10

Extension of Due Date for Payment of Tax

Section
11

12 - Repealed, 1976, 415, Sec. 115

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
17

To 20 - Repealed, 1976, 415, Sec. 115

Section
21

Death Taxes of Nonresident Decedent; Proof of Payment; Filing

Section
22

23 - Repealed, 1976, 415, Sec. 115

Section
24

Documents; Issuance; Fees

Section
25

Repealed, 1976, 415, Sec. 115

Section
26

Tax Evasion; Penalties

Section
27

Willful Failure to Pay Tax or Provide Information; Penalties

Section
28

Removal or Concealment of Goods; Penalties