Massachusetts · statute · Mass. Gen. Laws ch. 65B · 7 active provisions
Section 1. When used in this chapter the following terms shall have the following meanings: (a) ''Executor'', any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; (b) ''Taxing official'', the commissioner of revenue in this commonwealth, and in any other reciprocal s…
Section 2. In any case in which this commonwealth and one or more other states each claims that it was a domicile of a decedent at the time of his death, and no judicial determination of domicile for death tax purposes has been made in any of such states, any executor, or the taxing official of any such state, may elec…
Section 3. In any case in which an election is made as provided in section two and not rejected, the commissioner may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any death tax, together with interest and penalties, that may b…
Section 4. If in any such case it shall appear that an agreement cannot be reached as provided in section three, or if one year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of his death shall be determined solely for death tax p…
Section 5. In any case where it is determined by the board of arbitration referred to in section four that the decedent died domiciled in this commonwealth, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, fo…
Section 6. The provisions of this chapter shall apply only to cases in which each of the states involved has in effect a law substantially similar to this chapter.
Section 7. If, in any case to which this chapter applies, the provisions of this chapter conflict with any other law of this commonwealth, this chapter shall control.