reglab/housing_qa huggingface dataset:
MA Gen L ch 65 § 24c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 24c - Non-Resident's Estates; Payment of Foreign Taxes; Procedure on Failure to File Proof of Payment

Section 24C. The proof required by section twenty-four B may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the domiciliary state. If such proof has not been filed within the time limited in section twenty-four B, and if within such time it does not appear that letters testamentary or of administration have been issued in the domiciliary state, the register of probate shall forthwith upon the expiration of such time notify by mail the official or body of the domiciliary state charged with the administration of the death tax laws thereof with respect to such estate, and shall state in such notice so far as is known to him (a) the name, date of death and last domicile of such decedent, (b) the name and address of each executor or administrator, (c) a summary of the values of the real estate, tangible personalty, and intangible personalty, wherever situated, belonging to such decedent at the time of his death, and (d) the fact that such executor or administrator has not filed theretofore the proof required in section twenty-four B. Such register shall attach to such notice a plain copy of the will and codicils of such decedent, if he died testate, or, if he died intestate, a list of his heirs and next of kin, so far as is known to such register. Within sixty days after the mailing of such notice the official or body charged with the administration of the death tax laws of the domiciliary state may file with such probate court in this commonwealth a petition for an accounting in such estate, and such official or body of the domiciliary state shall, for the purposes of this section, be a party interested for the purpose of petitioning such probate court for such accounting. If such petition be filed within said period of sixty days, such probate court shall decree such accounting, and upon such accounting being filed and approved shall decree either the payment of any such tax found to be due to the domiciliary state or subdivision thereof or the remission to a fiduciary appointed or to be appointed by the probate court, or other court charged with the administration of estates of decedents, of the domiciliary state, of the balance of the intangible personalty after the payment of creditors and expenses of administration in this commonwealth.
MA Gen L ch 65 § 24d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 24d - Non-Resident's Estates; Final Accounting; Conditions

Section 24D. No final account of an executor or administrator of a non-resident decedent shall be allowed unless either (1) proof has been filed as required by section twenty-four B, or (2) notice under section twenty-four C has been given to the official or body charged with the administration of the death tax laws of the domiciliary state, and such official or body has not petitioned for an accounting under said section within sixty days after the mailing of such notice, or (3) an accounting has been had under said section twenty-four C, a decree has been made upon such accounting and it appears that the executor or administrator has paid such sums and remitted such securities, if any, as he was required to pay or remit by such decree, or (4) it appears that letters testamentary or of administration have been issued by the domiciliary state and that no notice has been given under said section twenty-four C.
MA Gen L ch 65 § 24e (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 24e - Applicability of Sections Relating to Non-Residents

Section 24E. Sections twenty-four A to twenty-four D, inclusive, shall apply to the estate of a nonresident decedent, only in case the laws of the domiciliary state contain a provision, of any nature or however expressed, whereby this commonwealth is given reasonable assurance, as finally determined by the commissioner, of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this commonwealth, when such estates are administered in whole or in part by a probate court, or other court charged with the administration of estates of decedents, in such other state.
MA Gen L ch 65 § 24f (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 24f - Liberal Construction of Sections Relating to Non-Residents

Section 24F. The provisions of sections twenty-four A to twenty-four E, inclusive, shall be liberally construed in order to ensure that the domiciliary state of any non-resident decedent whose estate is administered in this commonwealth shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.
MA Gen L ch 65 § 25 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 25 - Determination of Value by Commissioner

Section 25. The value of property upon which a tax under this chapter is due shall be determined by the commissioner within six months from the date when the return provided for in section twenty-two is filed with him. All information required by the commissioner shall be provided by the fiduciary in such form as the commissioner may require, and all copies of probate documents as may be required by the commissioner under this chapter and chapters sixty-five A to sixty-five C, inclusive, shall bear the teste of a register of probate or in lieu thereof, an affirmation, under penalties of perjury, by the fiduciary or his attorney that such document is a true copy of an original document on file with the registry of probate or allowed by the probate court in which the estate is being administered. If the commissioner fails to determine the value of the property within the prescribed time, the value of the property as submitted shall become final and binding upon him except for fraud or active concealment of essential information on the part of the fiduciary or the person liable for the payment of the tax. There may be excluded from any determination of value any property on which information satisfactory to the commissioner has not been furnished to him, or any property in which the decedent had an interest vesting in possession or enjoyment at a future time, and with respect to such excluded property or any part thereof valuation shall be made by the commissioner when satisfactory information is furnished or otherwise becomes available to him. Notice of any determination of value by the commissioner under this section shall be sent by him by registered mail to the persons by whom the tax is payable, and such determination shall be final as to all property valued therein unless the value so determined shall be reduced or altered as provided in this section and in section twenty-six.
MA Gen L ch 65 § 26 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 26 - Alteration of Valuation; Appeal

Section 26. At any time within two months after the date of giving notice of any determination of value by the commissioner under section twenty-five, any person aggrieved by said determination may request the commissioner to alter such determination. If the commissioner alters or refuses to alter his determination, he shall notify the aggrieved person by mail. Failure of the commissioner to take action within two months from the receipt by him of such written request shall be deemed a refusal of the commissioner to alter his determination. At any time within two months after the mailing of such notice, or, if no action is taken, within two months after the time when such request is deemed to be refused, any person aggrieved by such alteration or refusal to alter may appeal to the appellate tax board. Said board shall appraise such property as has been valued by the commissioner at its value as of the date of death of the decedent, shall give notice of its decision to the commissioner and the appellant, and shall make return thereof to the probate court. Such return, when accepted by the court, shall be final except that any party aggrieved by such appraisal shall have an appeal on matters of law.  In all proceedings before the appellate tax board under this section, the commissioner shall receive notice and may be heard.
MA Gen L ch 65 § 27a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 27a - Abatement of Tax; Hearing; Decision; Notice; Scope of Remedy

Section 27A. An executor, administrator, trustee, grantee, donee, survivor or beneficiary aggrieved by the assessment of a tax under this chapter may apply in writing to the commissioner, upon a form approved by him, for an abatement thereof at any time within one year after the date of the certification of such tax or within one year after the date of payment thereof, whichever is later. The commissioner shall, if requested thereon, grant the applicant a hearing upon his application. If the commissioner finds that the tax is excessive in amount or illegal, he shall abate the tax, in whole or in part, accordingly. If the tax has been paid, the state treasurer, upon certification of the commissioner, shall repay to the applicant the amount of such abatement without any appropriation therefor by the general court. The decision of the commissioner shall be final. The commissioner shall give notice to the applicant of his decision upon the application. This section shall be in addition to and not in modification of any other remedies provided by this chapter.
MA Gen L ch 65 § 29 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 29 - Penalty for Refusing to Furnish Information to Commissioner

Section 29. Whenever an executor, administrator, trustee, or any person liable to taxation under this chapter, refuses or neglects to furnish to the commissioner any information which in the opinion of the commissioner is necessary to the proper computation of taxes payable by such executor, administrator, trustee or person, after having been requested so to do, the commissioner shall certify such taxes at the highest rate at which they could in any event be computed.
MA Gen L ch 65 § 30 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 30 - Jurisdiction and Procedure of Probate Court.

Section 30. The probate court having jurisdiction of the settlement of the estate of the decedent shall, subject to appeal as in other cases, hear and determine all questions relative to the tax imposed by this chapter, or by the corresponding provisions of earlier laws, and the commissioner shall represent the commonwealth in any such proceedings. If the court finds that any tax remains due, it shall order the executor, administrator or trustee to pay the same, with interest and costs, and execution shall be awarded against the goods and estate of the deceased in the hands of the executor, administrator or trustee, or, if it appears that there are no such goods or estate in his hands, against the goods and estate of the executor, administrator or trustee, as if for his own debt; but the administrators, executors, trustees and grantees mentioned in this chapter shall be personally liable only for such taxes as shall be payable while they continue in the said offices or have title as such grantees respectively.
MA Gen L ch 65 § 31 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 31 - Enforcement of Tax Lien on Realty

Section 31. Upon petition of the commissioner the probate court shall, after such notice to the owners of any real estate or separate parcel thereof as said court shall order, determine the amount of taxes imposed by this chapter and by corresponding provisions of earlier laws which have become payable, and of interest on said taxes, for which such real estate or separate parcel thereof is charged with a lien under this chapter. After such determination the commissioner may collect said taxes and interest by sale in the manner provided by chapter sixty for the collection of taxes by sale by a collector of taxes so far as applicable, or by levy under sections fifty-three to sixty-four of chapter sixty-two C.
MA Gen L ch 65 § 32 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 32 - Unpaid Taxes; Procedure for Recovery

Section 32. The commissioner shall commence proceedings for the recovery of any of the taxes imposed by this chapter or by corresponding provisions of earlier laws within six months after the same become payable; and also whenever the judge of a probate court certifies to him that the final account of an executor, administrator or trustee has been filed in such court, and that the settlement of the estate is delayed because of the nonpayment of said tax. The probate court shall so certify upon the application of any heir, legatee or other person interested therein. Whenever the circumstances of a case require, the probate court may extend the time for payment of said tax, with interest in accordance with section thirty-two of chapter sixty-two C.
MA Gen L ch 65 § 33a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 33a - Ten Year Assessment and Collection; Five Year Notice of Death or Accrual

Section 33A. Taxes imposed by this chapter and by corresponding provisions of earlier laws shall be assessed and collected within ten years of the date of death of the decedent or, in the case of future interests, within ten years of the date that the right of possession or enjoyment of property accrues; provided, however, that written notice of such death or of such accrual has been given to the commissioner within five years of the date of such death or accrual. If notice is not given within such time, the commissioner's right to assess and collect any tax due shall continue until five years after the giving of such notice. Notice to the commissioner of the death of the decedent shall be conclusively presumed to have been given upon the date of filing with the commissioner the return required under section twenty-two. Where any question relative to the taxes imposed by this chapter is pending before any agency or court at the end of the above-stated period, the commissioner's right to assess and collect any tax due shall continue until one year after the final determination of such question.
MA Gen L ch 65 § 35a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 35a - Fees for Issuing Documents, Certificates, etc.; Disposition

Section 35A. The commissioner is hereby authorized to issue the documents set forth in the following paragraphs and to charge and collect therefor the fees as determined annually by the commissioner of administration under the provision of section three B of chapter seven, except that in those cases where a fee has been paid with the filing of a return under section twenty-two no additional fee shall be charged or collected for copies of any of said documents. In each case, the fee for a duplicate original or for additional copies of any document shall be the same as for the document itself. All fees so collected shall be paid into the state treasury.  (a) For a certificate to the effect that all taxes due and payable under this chapter with respect to a particular parcel or parcels of real estate as a result of the death of a specified decedent have been paid or that no such tax is due and that said real estate is free of any lien chargeable under this chapter.  (b) For a waiver to the effect that no tax is due under this chapter, as a result of the death of a specified decedent.  (c) For a photostatic copy of the computation sheet showing the computation of the tax due under this chapter as a result of the death of a specified decedent.  (d) For a certificate showing the amount of tax paid under this chapter.  (e) For a duplicate copy of the commissioner's ''Determination of Value'' issued pursuant to section twenty-five.  (f) For a duplicate copy of a tax bill showing the amount of any tax assessed under this chapter.  (g) For a duplicate copy of a receipt showing the amount of any tax paid under this chapter.
MA Gen L ch 65 § 36 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 36 - Application of Chapter

Section 36. This chapter shall apply only to property or interests therein passing or accruing upon the death of persons dying on or after May fourth, nineteen hundred and twenty, and as to all property and interests therein passing or accruing upon the death of persons who have died prior to said date the laws theretofore applicable shall remain in force; but so much of this chapter as relates to property or interests therein passing by deed, grant or gift completed inter vivos in contemplation of death shall apply only to such deeds, grants or gifts made on or after May twenty-seventh, nineteen hundred and twenty.
MA Gen L ch 65a § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65a - Taxation of Transfers of Certain Estates|Section 1 - Imposition of Tax

Section 1. A tax is hereby imposed upon the transfer of the estate of every person dying after February twenty-sixth, nineteen hundred and twenty-six, who at the time of death was a resident of this commonwealth, the amount of which shall be the amount by which eighty per cent of the estate tax payable to the United States under the provisions of the federal revenue act of nineteen hundred and twenty-six shall exceed the aggregate amount of all estate, inheritance, legacy and succession taxes actually paid to the several states of the United States in respect to any property owned by such decedent or subject to such taxes as a part of or in connection with his estate.  A tax is hereby imposed upon the transfer of the estate of every person who at the time of death was a resident of this commonwealth and whose estate is subject to an estate tax imposed under any act of congress subsequent to the federal revenue act of nineteen hundred and twenty-six, the amount of which shall be the amount by which the federal credit under such federal revenue act shall exceed the aggregate amount of all estate, inheritance, legacy and succession taxes actually paid to the several states of the United States in respect to any property owned by such decedent or subject to such taxes as a part of or in connection with his estate.  A tax is hereby imposed upon the transfer of real property or tangible personal property in the commonwealth of every person who at the time of death was a resident of the United States but not a resident of the commonwealth, and upon the transfer of all property, both real and personal, within the commonwealth of every person who at the time of death was not a resident of the United States, the amount of which shall be a sum equal to such proportion of the amount by which the credit allowable under the applicable federal revenue act for estate, inheritance, legacy and succession taxes actually paid to the several states exceeds the amount actually so paid for such taxes, exclusive of estate taxes based upon the difference between such credit and other estate taxes and inheritance, legacy and succession taxes, as the value of the property in the commonwealth bears to the value of the entire estate, subject to estate tax under the applicable federal revenue act.
MA Gen L ch 65a § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65a - Taxation of Transfers of Certain Estates|Section 2 - Due Date of Tax; Penalty for Delinquent Payment; Extension of Time

Section 2. The tax imposed by this chapter shall become due and payable at the expiration of twelve months from the date of death, and executors, administrators, trustees, grantees, donees, beneficiaries and surviving joint owners shall be and remain liable for the tax until it is paid. If the tax is not paid when due, interest shall be charged and collected pursuant to section thirty-two of chapter sixty-two C. The commissioner may, for cause shown, extend the time for payment with interest.
MA Gen L ch 65a § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65a - Taxation of Transfers of Certain Estates|Section 3 - Credits on Transfers of Future Interests

Section 3. If after the payment of the tax under this chapter there shall become payable a tax under chapter sixty-five upon any future interest in any property owned by such decedent or subject to such tax as a part of or in connection with his estate, such part of the tax paid under this chapter as is attributable to such future interest shall be credited against the tax under said chapter sixty-five, but the amount so credited shall not in any event exceed the amount of the tax on such future interest.
MA Gen L ch 65a § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65a - Taxation of Transfers of Certain Estates|Section 4 - Application of Law Relating to Succession Taxes in Respect to Collection and Refunds

Section 4. The provisions of chapters sixty-two C and sixty-five relative to the determination, certification and collection of the tax imposed by chapter sixty-five, relative to the refund or recovery of taxes assessed and collected without authority of law and relative to the determination of questions concerning the tax and all necessary administrative provisions of said chapters shall also be effective in reference to all corresponding matters arising in connection with the tax hereunder, except that no lien shall attach to any property of any estate on account of the tax imposed hereunder. The commissioner shall have authority to require all persons or corporations liable for the payment of taxes hereunder to file returns in such form as he may prescribe.
MA Gen L ch 65a § 5b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65a - Taxation of Transfers of Certain Estates|Section 5b - Jurisdiction

Section 5B. The probate court having jurisdiction of the estate of a decedent, or of any trust or person affected by sections five and five A, and by this section, or any of them, shall have jurisdiction to hear and determine all questions arising under said sections, and to make apportionments and prorations, determine the amounts thereof and of reimbursements, contributions and other payments therein provided for, and by order or decree to direct the making of any such payments, and issue execution therefor, and to make such other determinations, orders and decrees as may be required under said sections, subject to appeal as in other cases.