Mass. Gen. Laws ch. 65C – Massachusetts Estate Tax | Midpage

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Massachusetts General Laws

Chapter 65C

Mass. Gen. Laws ch. 65C

Massachusetts Estate Tax

1Definitions 2Computation of estate tax 2ATransfer of estate and real property; tax 3Exemption and deductions 3AQualified terminable interest property 4Nonresident decedents; tax on certain property located in commonwealth 4AGeneration-skipping transfers 5Valuation; gross estate 6Executor's liability for tax 7Discharge of executor's personal liability 8Records, statements and returns; rules and regulations 10Extension of due date for payment of tax 13Fraudulent underpayment; penalty 14Lien for unpaid tax; liability for delinquent tax; release or discharge of lien 15Assessment of tax on decedent's transferee 16Executor; fiduciaries; assumption of powers and duties 21Death taxes of nonresident decedent; proof of payment; filing 24Documents; issuance; fees 26Tax evasion; penalties 27Willful failure to pay tax or provide information; penalties 28Removal or concealment of goods; penalties