SECTION 1. Definitions

SECTION 2. Computation of estate tax

SECTION 2A. Transfer of estate and real property; tax

SECTION 3. Exemption and deductions

SECTION 3A. Qualified terminable interest property

SECTION 4. Nonresident decedents; tax on certain property located in commonwealth

SECTION 4A. Generation-skipping transfers

SECTION 5. Valuation; gross estate

SECTION 6. Executor's liability for tax

SECTION 7. Discharge of executor's personal liability

SECTION 8. Records, statements and returns; rules and regulations

SECTION 9. Repealed, 1976, 415, Sec. 115

SECTION 10. Extension of due date for payment of tax

SECTION 11, 12. Repealed, 1976, 415, Sec. 115

SECTION 13. Fraudulent underpayment; penalty

SECTION 14. Lien for unpaid tax; liability for delinquent tax; release or discharge of lien

SECTION 15. Assessment of tax on decedent's transferee

SECTION 16. Executor; fiduciaries; assumption of powers and duties

SECTION 17 to 20. Repealed, 1976, 415, Sec. 115

SECTION 21. Death taxes of nonresident decedent; proof of payment; filing

SECTION 22, 23. Repealed, 1976, 415, Sec. 115

SECTION 24. Documents; issuance; fees

SECTION 25. Repealed, 1976, 415, Sec. 115

SECTION 26. Tax evasion; penalties

SECTION 27. Willful failure to pay tax or provide information; penalties

SECTION 28. Removal or concealment of goods; penalties