The estate tax is a transfer tax on the value of the decedent’s estate before distribution to any beneficiary.

For dates of death occurring on or after January 1, 2003, the Massachusetts estate tax is "decoupled" from the federal estate tax system. For these dates of death, the Massachusetts estate tax is imposed on estates using the Internal Revenue Code in effect on December 31, 2000. For estates of decedents dying after 2002, the applicable exclusion amount was $700,000 in 2003 and increased to $1,000,000 in 2006. Future changes to the federal estate tax law will have no impact on the computation of the Massachusetts estate tax.   More

Estate Tax Resources
Estate Tax Forms 
A Guide to Estate Taxes (Applicable to dates of death on or after January 1, 2003)
Technical Information Release (TIR) 98-14 Release of Estate Tax Lien on Real Estate for Dates of Death on or after January 1, 1997
Guide to Personal Income Tax