CHAPTER 65C. MASSACHUSETTS ESTATE TAX.
Chapter 65C, Section 1. Definitions.
Chapter 65C, Section 2. Computation of estate tax.
Chapter 65C, Section 2A. Transfer tax; resident and nonresident estates.
Chapter 65C, Section 3. Exemption and deductions.
Chapter 65C, Section 3A. Qualified terminable interest property.
Chapter 65C, Section 4. Nonresident decedents; tax on certain property located in commonwealth.
Chapter 65C, Section 4A. Generation-skipping transfers.
Chapter 65C, Section 5. Valuation; gross estate.
Chapter 65C, Section 6. Executor's liability for tax.
Chapter 65C, Section 7. Discharge of executor's personal liability.
Chapter 65C, Section 8. Records, statements and returns; rules and regulations.
Chapter 65C, Section 9. Repealed, 1976, 415, Sec. 115.
Chapter 65C, Section 10. Extension of due date for payment of tax.
Chapter 65C, Section 11, 12. Repealed, 1976, 415, Sec. 115.
Chapter 65C, Section 13. Fraudulent underpayment; penalty.
Chapter 65C, Section 14. Lien for unpaid tax; liability for delinquent tax; release or discharge of lien.
Chapter 65C, Section 15. Assessment of tax on decedent's transferee.
Chapter 65C, Section 16. Executor; fiduciaries; assumption of powers and duties.
Chapter 65C, Section 17--20. Repealed, 1976, 415, Sec. 115.
Chapter 65C, Section 21. Death taxes of nonresident decedent; proof of payment; filing.
Chapter 65C, Section 22, 23. Repealed, 1976, 415, Sec. 115.
Chapter 65C, Section 24. Documents; issuance; fees.
Chapter 65C, Section 25. Repealed, 1976, 415, Sec. 115.
Chapter 65C, Section 26. Tax evasion; penalties.
Chapter 65C, Section 27. Wilful failure to pay tax or provide information; penalties.
Chapter 65C, Section 28. Removal or concealment of goods; penalties.
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