35. Massachusetts Estate, Inheritance, and Corporate Excise Taxes

(May 1, 2000, revised February 27, 2009)

Registry personnel are not required to inquire as to releases of Massachusetts estate, inheritance, and corporate excise tax liens or the possible existence of such liens. Such liens are not to be noted on certificates of title. Likewise, attorneys should not assume that such taxes have been paid simply because there is no notation as to tax liens on the certificate of title. See G.L. c. 185, § 46, which excepts such liens from the coverage of a certificate of title. “Seventh, liens existing in favor of the commonwealth for unpaid taxes arising or existing under the laws of the commonwealth.” Nevertheless, releases or waivers of tax liens should be accepted for filing.