GENERAL LAWS OF MASSACHUSETTS

CHAPTER 65. TAXATION OF LEGACIES AND SUCCESSIONS.

SUBJECTS AND RATES OF TAXATION.

Chapter 65, Section 1. Subjects of taxation; rates; exceptions.

Chapter 65, Section 2. Repealed, 1971, 555, Sec. 53.

Chapter 65, Section 3. Gifts, etc., in contemplation of death.

Chapter 65, Section 4. Repealed, 1927, 156, Sec. 2.

Chapter 65, Section 5. Repealed, 1925, 338, Sec. 2.

PAYMENT OF TAX.

Chapter 65, Section 6. Persons liable for taxes.

Chapter 65, Section 7. Time and manner of payment.

Chapter 65, Section 8. Repealed, 1927, 156, Sec. 2.

Chapter 65, Section 9. Lien for tax; exempt property; discharge, etc.

Chapter 65, Section 10. Repealed, 1922, 403, Sec. 4.

Chapter 65, Section 11. Repealed, 1976, 415, Sec. 114.

Chapter 65, Section 12. Payment of tax out of capital, not income.

VALUE FOR TAXATION.

Chapter 65, Section 13. Basis of assessment.

SPECIAL PROVISIONS FOR PAYMENT OF TAXES ON FUTURE INTERESTS.

Chapter 65, Section 14. Advance payment of tax.

Chapter 65, Section 15. Security for payment of tax.

Chapter 65, Section 15A. Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable.

PROVISIONS AFFECTING ADMINISTRATION OF ESTATES.

Chapter 65, Section 16. Taxation of property given to executors or trustees in lieu of compensation.

Chapter 65, Section 17. Duties of executor or administrator holding taxable property; collection of tax.

Chapter 65, Section 18. Legacies payable out of realty; payment of tax.

Chapter 65, Section 19. Taxation of money designated for payment of tax.

Chapter 65, Section 20. Refunds.

Chapter 65, Section 21. Selling real estate for payment of tax.

Chapter 65, Section 22. Duties of administrator; inventory; time for filing, fee and extension of time.

Chapter 65, Section 23. Allowance of final account; payment of tax as condition precedent.

Chapter 65, Section 24. Allowance of final account in estates with future interests.

Chapter 65, Section 24A. "Death tax," defined.

Chapter 65, Section 24B. Estates of non-residents; filing proof of payment of foreign death taxes.

Chapter 65, Section 24C. Non-resident's estates; payment of foreign taxes; procedure on failure to file proof of payment.

Chapter 65, Section 24D. Non-resident's estates; final accounting; conditions.

Chapter 65, Section 24E. Applicability of sections relating to non-residents.

Chapter 65, Section 24F. Liberal construction of sections relating to non-residents.

VALUATION AND APPRAISAL.

Chapter 65, Section 25. Determination of value by commissioner.

Chapter 65, Section 26. Alteration of valuation; appeal.

ASSESSMENT OF TAX.

Chapter 65, Section 27. Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest.

Chapter 65, Section 27A. Abatement of tax; hearing; decision; notice; scope of remedy.

Chapter 65, Section 28. Repealed, 1976, 415, Sec. 114.

Chapter 65, Section 29. Penalty for refusing to furnish information to commissioner.

PROCEEDINGS TO DETERMINE AND COLLECT TAXES.

Chapter 65, Section 30. Jurisdiction and procedure of probate court.

Chapter 65, Section 31. Enforcement of tax lien on realty.

Chapter 65, Section 32. Unpaid taxes; procedure for recovery.

Chapter 65, Section 33. Repealed, 1976, 415, Sec. 114.

Chapter 65, Section 33A. Ten year assessment and collection; five year notice of death or accrual.

Chapter 65, Section 34. Repealed, 1976, 415, Sec. 114.

GENERAL PROVISIONS.

Chapter 65, Section 35. Repealed, 1976, 415, Sec. 114.

Chapter 65, Section 35A. Fees for issuing documents, certificates, etc.; disposition.

Chapter 65, Section 36. Application of chapter.


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