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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 65B. SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES |
| SECTION 1. Definitions |
| SECTION 2. Procedure to determine domicile for tax purposes |
| SECTION 3. Agreements as to tax |
| SECTION 4. Determination of domicile on failure to agree |
| SECTION 5. Penalties and interest for non-payment of tax |
| SECTION 6. Application of chapter |
| SECTION 7. Controlling provisions in case of conflict |