GENERAL LAWS OF MASSACHUSETTS

CHAPTER 65A. TAXATION OF TRANSFERS OF CERTAIN ESTATES.

Chapter 65A, Section 1. Transfer of estates; imposition of tax.

Chapter 65A, Section 2. Due date of tax; penalty for delinquent payment; extension of time.

Chapter 65A, Section 3. Credits on transfers of future interests.

Chapter 65A, Section 4. Application of law relating to succession taxes in respect to collection and refunds.

Chapter 65A, Section 5. Apportionment of taxes, interest and penalties; "net estate" defined.

Chapter 65A, Section 5A. Recovery of apportioned taxes.

Chapter 65A, Section 5B. Jurisdiction.

Chapter 65A, Section 6. Effect of change in federal revenue act.

Chapter 65A, Section 7. Repealed, 1937, 420, Sec. 3.


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