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General Laws of Massachusetts (Last Updated: January 16, 2020) |
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PART I ADMINISTRATION OF THE GOVERNMENT |
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TITLE IX. TAXATION |
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CHAPTER 65A. TAXATION OF TRANSFERS OF CERTAIN ESTATES |
| SECTION 1. Imposition of tax |
| SECTION 2. Due date of tax; penalty for delinquent payment; extension of time |
| SECTION 3. Credits on transfers of future interests |
| SECTION 4. Application of law relating to succession taxes in respect to collection and refunds |
| SECTION 5, 5A. Repealed, 2008, 521, Sec. 1 |
| SECTION 5B. Jurisdiction |
| SECTION 6. Effect of change in federal revenue act |
| SECTION 7. Repealed, 1937, 420, Sec. 3 |