reglab/housing_qa huggingface dataset:
MA Gen L ch 65a § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65a - Taxation of Transfers of Certain Estates|Section 6 - Effect of Change in Federal Revenue Act

Section 6. If the amount of tax imposed by Title III of said revenue act or any subsequent federal revenue act shall be increased or decreased as affecting an estate taxable hereunder subsequent to the payment of the tax on account of such estate imposed by section one of this chapter the tax imposed upon such estate hereunder shall be changed accordingly. Any additional tax shall be assessed by the commissioner and paid within thirty days after the date of the notice from the commissioner of the amount thereof. Any excess tax received by the commonwealth shall be refunded within thirty days after the amount shall have been certified by the commissioner without appropriation; provided that no refund shall be made under this section unless written application therefor is made to the commissioner within six months of the date of final determination of the federal tax.
MA Gen L ch 65b § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65b - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 1 - Definitions

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 state the officer or body designated in the statute of such state substantially similar to this chapter;  (c) ''Death tax'', any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an ''inheritance tax'', ''transfer tax'', ''succession tax'', ''estate tax'', ''death duty'', ''death dues'', or otherwise;  (d) ''Interested person'', any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.
MA Gen L ch 65b § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65b - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 2 - Procedure to Determine Domicile for Tax Purposes

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 elect to invoke the provisions of this chapter. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within forty days after the receipt of such notice of election. If such election be rejected, no further proceedings shall be had under this chapter. If such election be not rejected, the dispute as to the death taxes shall be determined solely as hereinafter provided, and no other proceedings to determine or assess such death taxes shall thereafter be instituted in the courts of this commonwealth or otherwise.
MA Gen L ch 65b § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65b - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 3 - Agreements as to Tax

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 be due this commonwealth; provided, that said agreement also fixes the amount to be paid the other state or states. If an agreement cannot be reached and the arbitration proceeding specified in section four is commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding. Upon the filing of such agreement or duplicate thereof with the authority which would have jurisdiction to assess the death tax of this commonwealth if the decedent died domiciled in this commonwealth, an assessment shall be made as therein provided and such assessment, except as hereinafter provided, shall finally and conclusively fix and determine the amount of death tax due this commonwealth. In the event that the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the commissioner the same percentage of the difference between such aggregate amount and the amount of such credit, as the amount payable to the commissioner under the agreement bears to such aggregate amount.
MA Gen L ch 65b § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65b - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 5 - Penalties and Interest for Non-Payment of Tax

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, four per centum of the amount of the taxes per annum.
MA Gen L ch 65b § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65b - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 6 - Application of Chapter

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.
MA Gen L ch 65b § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65b - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 7 - Controlling Provisions in Case of Conflict

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.
MA Gen L ch 65c § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 2 - Computation of Estate Tax

Section 2. (a) A tax computed in accordance with the following table less the credit, if any, provided in subsection (a) of section three, is hereby imposed on the transfer of the Massachusetts taxable estate of every deceased resident of Massachusetts:—  ; provided, however, that the tax under this subsection shall not be greater than twenty per cent of the amount by which the Massachusetts net estate exceeds the exemption given at subsection (a) of section three.  (b) If the maximum credit for state death taxes allowable to the estate of a deceased resident or nonresident against the federal estate tax, computed according to the rate schedule found in section two thousand and eleven of the Code based upon an amount equal to the Massachusetts taxable estate, computed, with respect to a nonresident, as if the decedent had been a resident and apportioned in accordance with subsection (b) of section four, exceeds the tax imposed under subsection (a), the amount of such excess shall be added to the tax imposed under said subsection (a). In the case of a decedent who was a nonresident of the United States, however, the Massachusetts taxable estate shall be computed as if such decedent had been a resident without apportionment in accordance with subsection (b) of section four. For purposes of this subsection, the Massachusetts taxable estate shall include the value of any property subject to a power of appointment to the extent that such value has been excluded from the computation in said subsection (a) because a tax had been paid thereon pursuant to section fourteen of chapter sixty-five and shall also include the value of qualified terminable interest property, as defined in subsection (b)(7)(B) of section two thousand and fifty-six of the Internal Revenue Code in effect on January first, nineteen hundred and eighty-five, to the extent that such property has been included in the gross estate of the decedent as finally determined for federal estate tax purposes but has not been included in the gross estate of the decedent for Massachusetts estate tax purposes, in each case less the deductions described in subsection (b) of section three attributable thereto and the value of real and tangible personal property includible therein and having an actual situs outside the commonwealth.  (c) The provisions of this section shall apply to decedents dying on or before December thirty-first nineteen hundred and ninety-six.
MA Gen L ch 65c § 2a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 2a - Transfer of Estate and Real Property; Tax

Section 2A. (a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997 who, at the time of death, was a resident of the commonwealth. The amount of the tax shall be the sum equal to the amount by which the credit for state death taxes that would have been allowable to a decedent's estate as computed under Code section 2011, as in effect on December 31, 2000, hereinafter referred to as the ''credit'', exceeds the lesser of:  (i) the aggregate amount of all estate, inheritance, legacy and succession taxes actually paid to the several states of the United States, other than the commonwealth, in respect to any property owned by that decedent or subject to those taxes as part of or in connection with his estate; or  (ii) an amount equal to the proportion of such allowable credit as the value of properties taxable by other states bears to the value of the entire federal gross estate wherever situated.  (b) A tax is hereby imposed upon the transfer of real property situated in this Commonwealth and upon tangible personal property having an actual situs in this Commonwealth of every person who at the time of his death was not a resident of this Commonwealth. The amount of this tax is a sum equal to the proportion of the credit which the value of Massachusetts real and tangible personal property taxed in this Commonwealth which qualifies for such credit bears to the value of the decedent's total federal gross estate.  (c) Notwithstanding any other provision of law, the tax imposed by subsections (a) and (b) shall be computed upon the value of any property subject to a power of appointment which is includible in the federal gross estate, notwithstanding that a tax has been paid thereon pursuant to section fourteen of chapter sixty-five.  (d) For the purposes of computing the tax imposed by subsections (a) and (b), the provisions of section three shall not apply.  (e) For the estate of decedents dying on or after January 1, 2003, all references and provisions in this chapter to the Internal Revenue Code or Code, unless the context clearly indicates otherwise, shall be to the Code as in effect on December 31, 2000.
MA Gen L ch 65c § 3a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 3a - Qualified Terminable Interest Property

Section 3A. (a) In the case of qualified terminable interest property, (i) for purposes of subsection (a) of section two thousand and fifty-six of the Code, such property shall be treated as passing to the surviving spouse, and (ii) for purposes of subsection (b)(1)(A) of section two thousand and fifty-six of the Code, no part of such property shall be treated as passing to any person other than the surviving spouse; provided, however, that a deduction with respect to such terminable interest property shall not be limited by subsection (c) of section two thousand and fifty-six of the Code.  (b) For purposes of this section, the term ''qualified terminable interest property'' shall mean property (i) which is included in the Massachusetts gross estate, (ii) which passes from the decedent, (iii) in which the surviving spouse has a qualifying income interest for life, and (iv) to which an election under this section applies.  (c) The surviving spouse has a qualifying income interest for life if (i) the surviving spouse is entitled to all the income from the property, payable annually or at more frequent intervals, and (ii) no person has a power to appoint any part of the property to any person other than the surviving spouse. Clause (ii) of this subsection shall not apply to a power exercisable only at or after the death of the surviving spouse.  (d) The term ''property'' includes an interest in property.  (e) A specific portion of property shall be treated as separate property.  (f) An election under this section with respect to any property shall be made by the executor on the Massachusetts estate tax return filed within the time prescribed for filing such return, or any extension of such time granted by the commissioner, to have the property treated as qualified terminable interest property for Massachusetts estate tax purposes. Such election, once made, shall be irrevocable and shall be separate from and independent of any election made by the executor for federal estate tax purposes.  (g) If the surviving spouse of the decedent is the only noncharitable beneficiary of a qualified charitable remainder trust, subsection (b)(1) of section two thousand and fifty-six of the Code shall not apply to any interest in such trust which passes or has passed from the decedent to such surviving spouse. For purposes of the preceding sentence, the term ''noncharitable beneficiary'' shall mean any beneficiary of the qualified charitable remainder trust other than an organization described in subsection (c) of section one hundred and seventy of the Code and the term ''qualified charitable remainder trust'' shall mean a charitable remainder annuity trust or charitable remainder unitrust as described in section six hundred and sixty-four of the Code.  (h) Nothing in this section or any other provision of this chapter shall allow the value of any interest in property to be deducted under this chapter more than once with respect to the same decedent.
MA Gen L ch 65c § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 4 - Nonresident Decedents; Tax on Certain Property Located in Commonwealth

Section 4. (a) A tax is hereby imposed on the transfer of a nonresident decedent's real and tangible personal property having an actual situs in Massachusetts, if such property would have been included in the Massachusetts gross estate had the decedent been a resident.  (b) The tax imposed under subsection (a) shall be an amount which bears the same ratio to the tax that would be due if the decedent had been a resident as (i) the value of all real and tangible personal property, diminished by any mortgage or lien thereon, having an actual situs in Massachusetts, the transfer of which is subject to tax under said subsection (a) bears to (ii) the value of the decedent's Massachusetts gross estate, diminished by any mortgage or lien or property included therein, determined as if he had been a resident.
MA Gen L ch 65c § 4a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 4a - Generation-Skipping Transfers

Section 4A. (a) When used in this section, the following words shall, unless the context indicates otherwise, have the following meanings:—  (1) ''Generation-skipping transfer'', every transfer subject to the federal generation-skipping transfer tax in which the original transferor is a resident of the commonwealth at the date of original transfer or the property transferred is real or personal property in the commonwealth.  (2) ''Original transferor'', any grantor, donor, settlor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation-skipping transfer tax.  (b) A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is a resident of the commonwealth at the date of original transfer, in an amount equal to the amount allowable as a credit for state death taxes under section twenty-six hundred and two of the Internal Revenue Code of the United States in effect on December thirty-first, nineteen hundred and eighty-one.  (c) A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is not a resident of the commonwealth at the date of the original transfer but in which the property transferred includes real or personal property in the commonwealth, in an amount equal to the amount allowable as a credit for state death taxes under section twenty-six hundred and two of the Internal Revenue Code of the United States in effect on December thirty-first, nineteen hundred and eighty-one.  (d) Every person required to file a return reporting a generation-skipping transfer under applicable federal law and regulations shall file with the commissioner, on or before the last day prescribed for filing the federal return, a return in such form as the commissioner may prescribe, including a duplicate copy of the federal return.  (e) The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this section, which tax is due upon a taxable distribution or taxable termination as determined under the applicable provisions of the federal generation-skipping transfer tax, and shall be paid to the commissioner.  (f) Any person failing to file any payment of tax required by this section when due shall be subject to the interest and penalty provisions under sections thirty-two and thirty-three of chapter sixty-two C.  (g) If, after a duplicate copy of the federal return of a generation-skipping transfer has been filed with the commissioner, the amount of the federal generation-skipping transfer tax is increased or decreased by the federal government, an amended return shall be filed with the commissioner showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax and in the state death tax credit relating thereto.
MA Gen L ch 65c § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 6 - Executor's Liability for Tax

Section 6. (a) The tax imposed by this chapter shall be paid by the executor. The term ''executor'', wherever used in this chapter, means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified and acting within the commonwealth, then any person in actual or constructive possession of any property of the decedent. The probate court may authorize an executor to sell so much of the property of the estate as will enable him to pay such tax in the same manner as it may authorize him to sell such property for the payment of debts.  (b) No final account of an executor of any estate shall be allowed by the probate court unless and until the executor shall have filed in the probate court a certificate of the commissioner showing either that the amount of the tax has been paid, that payment thereof has been secured as provided in section ten, or that no tax is due. For dates of death on or after January 1, 1997, said certificate of the commissioner shall not be required.
MA Gen L ch 65c § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 7 - Discharge of Executor's Personal Liability

Section 7. If the executor makes a written application, accompanied by a copy of the final determination of federal estate tax liability, to the commissioner for determination of the amount of the tax and discharge from personal liability therefor, the commissioner, as soon as possible, and in any event within one year after the making of such application, or, if the application is made before the return is filed, then within one year after the return is filed, shall notify the executor of the amount of the tax. The executor, on payment of the amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due, and shall be entitled to a receipt or writing showing such discharge.
MA Gen L ch 65c § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 8 - Records, Statements and Returns; Rules and Regulations

Section 8. Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the commissioner may from time to time prescribe.