1Definitions2Computation of estate tax2ATransfer of estate and real property; tax3Exemption and deductions3AQualified terminable interest property4Nonresident decedents; tax on certain property located in commonwealth4AGeneration-skipping transfers5Valuation; gross estate6Executor's liability for tax7Discharge of executor's personal liability8Records, statements and returns; rules and regulations9Repealed, 1976, 415, Sec. 115Repealed10Extension of due date for payment of tax11, 12Repealed, 1976, 415, Sec. 115Repealed13Fraudulent underpayment; penalty14Lien for unpaid tax; liability for delinquent tax; release or discharge of lien15Assessment of tax on decedent's transferee16Executor; fiduciaries; assumption of powers and duties17 to 20Repealed, 1976, 415, Sec. 115Repealed21Death taxes of nonresident decedent; proof of payment; filing22, 23Repealed, 1976, 415, Sec. 115Repealed24Documents; issuance; fees25Repealed, 1976, 415, Sec. 115Repealed26Tax evasion; penalties27Willful failure to pay tax or provide information; penalties28Removal or concealment of goods; penalties