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