reglab/housing_qa huggingface dataset:
MA Gen L ch 64m § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64m - Taxation of Direct Broadcast Satellite Service|Section 6 - Out-of-State Service Providers; State Secretary as Agent for Service of Process

Section 6. A person not a resident of the commonwealth who engages in the business of providing direct broadcast satellite service to subscribers or customers in the commonwealth shall, as a condition precedent to engaging in such business and by so engaging in such business, be deemed thereby to appoint the state secretary as his agent for the service of process in any judicial proceeding under this chapter. Such process shall be served by delivering a copy of the process in the hands of the state secretary or a deputy or in the office of the state secretary. Such service shall be sufficient service upon the person; provided, however, that such notice of such service and a copy of the process shall, at least 15 days before the return day of such process, be sent by registered mail to such person's last known address, and that the sender's registered mail receipt and the commissioner's affidavit of compliance with this section shall be appended to the process and filed in the action or proceeding on or before the return day of the process or within such further time as the court may allow. The court in which the action or proceeding is pending may order such continuances as may be necessary to afford the defendant reasonable opportunity to defend the action. Service of process in the foregoing manner shall have the same force and validity as if served upon the taxpayer personally within the commonwealth.
MA Gen L ch 64n § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64n - Marijuana Tax|Section 1 - Definitions

Section 1. Definitions. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:  (a) ''Commissioner'', the commissioner of revenue.  (b) ''Marijuana,'' ''Marijuana establishment,'' ''Marijuana product'' and ''Marijuana retailer'', as defined in chapter 94G of the General Laws.
MA Gen L ch 64n § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64n - Marijuana Tax|Section 2 - State Excise Imposition; Rate; Payment

Section 2. State excise imposition; rate; payment. An excise tax is hereby imposed upon the sale of marijuana or marijuana products by a marijuana retailer to anyone other than a marijuana establishment at a rate of 10.75 per cent of the total sales price received by the marijuana retailer as a consideration for the sale of marijuana or marijuana products. The excise tax shall be levied in addition to state tax imposed upon the sale of property or services as provided in section 2 of chapter 64H of the General Laws and shall be paid by a marijuana retailer to the commissioner at the time provided for filing the return required by section 16 of chapter 62C of the General Laws.
MA Gen L ch 64n § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64n - Marijuana Tax|Section 3 - Local Tax Option

Section 3. (a) A city or town that accepts this section in the manner provided in section 4 of chapter 4 may impose a local sales tax upon sale or transfer of marijuana or marijuana products by a marijuana retailer operating within the city or town to anyone other than a marijuana establishment at a rate not greater than 3 per cent of the total sales price received by the marijuana retailer as a consideration for the sale of marijuana or marijuana products. The marijuana retailer shall pay the local sales tax imposed under this section to the commissioner at the same time and in the same manner as the sales tax due to the commonwealth.  (b) All sums received by the commissioner under this section shall, at least quarterly, be distributed, credited and paid by the treasurer and receiver-general upon certification of the commissioner to each city or town that has accepted this section in proportion to the amount of the sums received in that city or town. Any city or town seeking to dispute the commissioner's calculation of its distribution under this subsection shall notify the commissioner, in writing, not later than 1 year from the date the tax was distributed by the commissioner to the city or town.  (c) This section shall take effect in a city or town on the first day of the calendar quarter following 30 days after its acceptance by the city or town or on the first day of a later calendar quarter that the city or town may designate.
MA Gen L ch 64n § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64n - Marijuana Tax|Section 4 - Exemptions

Section 4. Exemptions. This chapter shall not apply to the sale of marijuana or marijuana products by a medical marijuana treatment center or a registered personal caregiver to a qualifying patient or personal caregiver pursuant to chapter 369 of the acts of 2012, nor to any unlawful sale subject to taxation pursuant to chapter 64K of the General Laws.
MA Gen L ch 64n § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64n - Marijuana Tax|Section 5 - Application of Tax Revenue

Section 5. Application of tax revenue. The commissioner shall deposit revenue collected pursuant to this chapter, other than revenue collected pursuant to section 2 of chapter 64H of the General Laws, in the Marijuana Regulation Fund established by chapter 94G of the General Laws and it shall be subject to appropriation.
MA Gen L ch 65 § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 3 - Gifts, etc., in Contemplation of Death

Section 3. Any deed, grant or gift completed inter vivos, except in cases of bona fide purchase for full consideration in money or money's worth, made not more than one year prior to the death of the grantor or donor, shall, prima facie, be deemed to have been made in contemplation of the death of the grantor or donor. Notwithstanding any provision of section one, no tax shall be payable thereunder on account of any deed, grant or gift in contemplation of death made more than two years prior to the death of the grantor or donor, unless made or intended to take effect in possession or enjoyment after such death.
MA Gen L ch 65 § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 6 - Persons Liable for Taxes

Section 6. Administrators, executors and trustees, grantees or donees under conveyances or gifts made during the life of the grantor or donor, persons to whom beneficial interests shall accrue by survivorship and beneficiaries receiving additional property as provided in section twenty-seven, shall be liable for the taxes imposed by this chapter, with interest, until the same have been paid.
MA Gen L ch 65 § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 7 - Time and Manner of Payment

Section 7. Taxes imposed by this chapter upon property or interests therein, passing by will or by laws regulating intestate succession, shall be payable to the commissioner by the executors, administrators or trustees within nine months after the date of death of the decedent; except that in all cases where there shall be an interest which is to take effect in possession or come into actual enjoyment after the expiration of one or more life estates or of a term of years, the taxes thereon shall be payable by the executors, administrators or trustees in office when such right of possession accrues, or, if there is no such executor, administrator or trustee, by the persons so entitled thereto, within six months after the date when the right of possession accrues to the persons so entitled.  If the probate court, acting under section thirteen of chapter one hundred and ninety-seven, has ordered the executor or administrator to retain funds to satisfy a claim of a creditor, the payment of the tax with respect to such funds may be suspended by the court to await the disposition of such claim.  Taxes imposed by this chapter upon property or interests therein, passing by deed, grant or gift to take effect in possession or enjoyment after the death of the grantor or donor, or upon beneficial interests arising or accruing by survivorship in any form of joint ownership or any proceeds of insurance, shall be payable by the grantee, donee or survivor within nine months after the date when his right of possession or enjoyment accrues. Taxes imposed by this chapter upon property or interests therein, passing by deed, grant or gift made in contemplation of death, shall be payable by the grantee or donee within nine months after the date of death of the grantor or donor.  Notwithstanding any of the foregoing provisions in all cases where a federal estate tax return is required to be filed by the estate of the decedent, any additional taxes resulting from adjustments made by the federal government shall be payable within sixty days after the date of the final determination of federal estate tax liability.  In case of any deed, grant or gift of a life interest or term of years, the donee for life or years shall pay a tax only on the value of his interest, and the donee of the future interest shall pay his tax within six months after the date when his right of possession or enjoyment accrues.
MA Gen L ch 65 § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 12 - Payment of Tax Out of Capital, Not Income

Section 12. All taxes under this chapter shall be paid out of and chargeable to capital and not income, unless otherwise provided in a will or codicil, or deed or other instrument creating the grant or gift; but this provision shall not affect any right of the commonwealth to collect such tax, or any lien therefor.
MA Gen L ch 65 § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 13 - Basis of Assessment

Section 13. Except as otherwise provided in this section and section fourteen, the tax imposed by this chapter shall be assessed upon the value of the property at the time of the death of the decedent. In case of a devise, descent, bequest or grant to take effect in possession or enjoyment after the expiration of one or more life estates or of a term of years, the tax shall be assessed on the value of the property or interest therein coming to the beneficiary at the time when he becomes entitled to the same in possession or enjoyment. The value of an annuity or a life interest in any such property, or any interest therein less than an absolute interest, shall be determined by the tables used by the United States Commissioner of Internal Revenue for the valuation of property interests under the federal estate tax law for persons dying on the valuation date in question and not the tables in effect on the date of death of the decedent who created the interest; but when an annuity or a life interest is terminated by the death of the annuitant or life tenant, and the tax upon such interest is not due and has not been paid in advance, the value of said interest for the purposes of taxation under this chapter shall be the amount of the annuity or income actually paid or payable to the annuitant or life tenant during the period for which he was entitled to the annuity or was in possession of the life estate.
MA Gen L ch 65 § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 14 - Advance Payment of Tax

Section 14. Any person entitled to a future interest in any property may pay the tax on account of the same at any time before such tax would be due under this chapter, and in such cases the tax shall be assessed upon the value of the interest at the time of payment, and such value shall be determined by the commissioner as provided in this chapter. Whenever it is impossible to compute the present value of any interest, the commissioner may effect such settlement of the tax as he shall deem to be for the best interests of the commonwealth, and payment of the sum so agreed upon shall be a full satisfaction of such tax.
MA Gen L ch 65 § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 15 - Security for Payment of Tax

Section 15. In case of a devise, bequest or grant of real or personal property made or intended to take effect in possession or enjoyment after the death of the grantor, to take effect in possession or come into actual enjoyment after the expiration of one or more life estates or a term of years, whether conditioned upon the happening of a contingency, dependent upon the exercise of a discretion, subject to a power of appointment, or otherwise, the taxes upon which have not yet become due, the executor, administrator, trustee or grantee may (a) deposit with the state treasurer bonds or other negotiable obligations of the commonwealth or of the United States of America of such aggregate face amount as the commissioner may from time to time deem necessary to adequately secure payment of such taxes, or (b) any executor, administrator, trustee or grantee, or any person interested in such devise, bequest or grant may give bond to a judge of the probate court having jurisdiction of the estate of the decedent, in such amount and with such sureties as said court may approve, conditioned that the obligor shall notify the commissioner when said taxes become due and shall then pay the same to the commonwealth. In case of a deposit of bonds or other negotiable obligations with the state treasurer hereunder, he shall pay to such executor, administrator, trustee or grantee as aforesaid or persons entitled thereto the interest accruing thereon and, if such taxes shall be paid in full when due, shall return such bonds or obligations to the persons entitled thereto; but if such taxes shall not be paid when due, the state treasurer may sell all or any part of such bonds or obligations to satisfy such taxes and shall return to the persons entitled thereto all the proceeds of such sale, and all such bonds or obligations, remaining in his hands after satisfying such taxes.
MA Gen L ch 65 § 15a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 15a - Settlement, Compromise and Advance Payment of Tax; Powers of Fiduciaries; Funds From Which Payable

Section 15A. Unless there is a specific provision to the contrary in the will or trust instrument under which a person is serving as executor, administrator or trustee, such person shall have the authority to settle or compromise, and to pay in advance of the statutory due date, any Massachusetts inheritance tax. Payment of such tax shall be made from the principal of the fund upon which the tax is computed, and, if more than one fund is involved, may be apportioned among such funds in an equitable manner. If any such person shall determine in good faith that payment of any such tax in advance of its statutory due date would be inequitable to any income beneficiary of such fund, such person may make appropriate adjustment or adjustments at any time or from time to time for the benefit of such income beneficiary from the principal of such fund; provided, however, that no such adjustment shall confer an inequitable benefit upon such income beneficiary.
MA Gen L ch 65 § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 16 - Taxation of Property Given to Executors or Trustees in Lieu of Compensation

Section 16. If a testator gives, bequeaths or devises to his executors or trustees any property otherwise liable to the tax imposed by this chapter in lieu of their compensation, the value thereof in excess of reasonable compensation, as determined by the probate court upon the application of any interested party or of the commissioner, shall be subject to this chapter.
MA Gen L ch 65 § 17 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 17 - Duties of Executor or Administrator Holding Taxable Property; Collection of Tax

Section 17. An executor, administrator or trustee holding property subject to the tax imposed by this chapter shall deduct the tax therefrom or collect it from the legatee or person entitled to said property; and he shall not deliver property or a specific legacy subject to said tax until he has collected the tax thereon. An executor or administrator shall collect taxes due upon land passing by inheritance or will which is subject to said tax from the heirs or devisees entitled thereto, and he may be authorized to sell said land, in the manner prescribed by section twenty-one, if they refuse or neglect to pay said tax.
MA Gen L ch 65 § 18 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 18 - Legacies Payable Out of Realty; Payment of Tax

Section 18. If a legacy subject to said tax is charged upon or payable out of real estate, the heir or devisee, before paying said legacy, shall deduct said tax therefrom and pay it to the executor, administrator or trustee, and the tax shall remain a lien upon said real estate until it is paid. Payment thereof may be enforced by the executor, administrator or trustee in the same manner as the payment of the legacy itself could be enforced.
MA Gen L ch 65 § 19 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 19 - Taxation of Money Designated for Payment of Tax

Section 19. When provision is made by any will or other instrument for payment of the legacy or succession tax upon any gift thereby made out of any property other than that so given, no tax shall be chargeable upon the sum to be applied in payment of such tax.
MA Gen L ch 65 § 20 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 20 - Refunds

Section 20. If a person who has paid to the estate of a deceased person, or to the commonwealth, any tax or part of a tax imposed on such estate by this chapter, afterward refunds to the estate any of the property upon which such tax was paid, or, in the case of a tax or part of a tax paid to the estate of the deceased, or paid to the commonwealth on account of such estate, if it is judicially determined that the whole or any part of such tax ought not to have been paid, such tax, or the due proportion thereof, shall be repaid to him by the executor, administrator or trustee.
MA Gen L ch 65 § 21 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 21 - Selling Real Estate for Payment of Tax

Section 21. The probate court may authorize executors, administrators and trustees to sell the real estate of a decedent for the payment of said tax in the same manner as it may authorize them to sell real estate for the payment of debts.
MA Gen L ch 65 § 23 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 23 - Allowance of Final Account; Payment of Tax as Condition Precedent

Section 23. Except as provided in the following section, no final account of an executor, administrator or trustee shall be allowed by the probate court unless such account shows, and the judge of said court finds, that all taxes imposed by this chapter upon any property or interest therein belonging to the estate to be settled by said account and already payable have been paid, and that all taxes which may become due on said estate have been paid or settled as hereinbefore provided, or that the payment thereof to the commonwealth is secured by bond or deposit or by lien on real estate. The certificate of the commissioner and his receipt for the amount of the tax therein certified shall be conclusive as to the payment of the tax, to the extent of said certification.
MA Gen L ch 65 § 24 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 24 - Allowance of Final Account in Estates With Future Interests

Section 24. The fact that an estate may later become subject to a tax imposed by this chapter, or that a tax hereby imposed is due and the amount thereof cannot be ascertained, shall not prevent the allowance of the final account of the executor, administrator or trustee thereof, if it appears that all taxes imposed by this chapter for which such estate is liable, which are already payable and the amount of which can be ascertained, have been paid, and that such property or interest therein has been transferred to a trustee appointed by a probate court of the commonwealth who has given bond, with sufficient sureties, in such a sum as to insure the payment of all taxes which are or may become due on said estate, unless such trustee is exempted from giving sureties by the probate court appointing him; and such trustee shall be liable for such taxes and the interest thereon in the same manner and to the same amount as if he had been the executor, administrator or trustee originally liable therefor, and the property received by him shall be subject to a lien for said taxes and interest until the same are paid.
MA Gen L ch 65 § 24a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 24a - ''death Tax,'' Defined

Section 24A. The terms ''death tax'' and ''death taxes'', as used in the five following sections, shall include inheritance, succession, transfer and estate taxes and any taxes levied against the estate of a decedent upon the occasion of his death.
MA Gen L ch 65 § 24b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65 - Taxation of Legacies and Successions|Section 24b - Estates of Non-Residents; Filing Proof of Payment of Foreign Death Taxes

Section 24B. At any time before the expiration of eighteen months after the qualification in any probate court in this commonwealth of any executor of the will or administrator of the estate of any non-resident decedent, such executor or administrator shall file with such court proof that all death taxes, together with interest or penalties thereon, which are due to the state of domicile of such decedent, or to any political sub-division thereof, have been paid or secured, or that no such taxes, interest or penalties are due, as the case may be, unless it appears that letters testamentary or of administration have been issued on the estate of such decedent in the state of his domicile, in the four following sections called the domiciliary state.