reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64l - Local Option Meals Excise › Section 5 - Tax to Be Stated and Charged Separately by Vendor; Sale of Alcoholic Beverages Consumed on Premises

Section 5. Upon each sale of a meal by a restaurant taxable under this chapter, the amount of tax collected by the vendor from the purchaser shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or on any evidence of sale issued or used by the vendor, but in the instance of the sale of alcoholic beverages for on premises consumption, the tax collected need not be stated separately.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64l - Local Option Meals Excise › Section 6 - Liability for Failure to Pay Tax Under This Chapter

Section 6. Every person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''person'', as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership or limited liability company, who as an officer, employee or member is under a duty to pay over the taxes imposed by this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64m - Taxation of Direct Broadcast Satellite Service › Section 2 - Excise on Direct Broadcast Satellite Service; Rate; Time of Payment

Section 2. An excise is hereby imposed upon the provision of direct broadcast satellite service to a subscriber or customer by any direct broadcast satellite service provider in an amount equal to 5 per cent of the direct broadcast satellite service provider's gross revenues derived from or attributable to such customer or subscriber. A direct broadcast satellite service provider shall pay the excise to the commissioner at the time provided for filing the return required by section 16 of chapter 62C.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64m - Taxation of Direct Broadcast Satellite Service › Section 3 - Reimbursement to Direct Broadcast Satellite Service Provider by Subscriber

Section 3. Reimbursement for the excise imposed in this chapter shall be paid by the subscriber or customer to the direct broadcast satellite service provider and each direct broadcast satellite service provider providing direct broadcast satellite service to subscribers or customers shall collect from such subscriber or customer the full amount of the excise imposed with respect to gross revenues derived from or attributable to such customer or subscriber and such excise shall be a debt from the subscriber or customer to the direct broadcast satellite service provider when added to the subscriber or customer's invoice for video programming service and shall be recoverable at law in the same manner as other debts.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64m - Taxation of Direct Broadcast Satellite Service › Section 5 - Liability for Failure to Pay Taxes Under This Chapter

Section 5. A direct broadcast satellite service provider who fails to pay the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''direct broadcast satellite service provider'', as used in this section, includes an officer or employee of a corporation or other business entity or a member or employee of a partnership who, as such officer, employee or member, is under a duty to pay over the taxes imposed by this chapter.
2023 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.
2023 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.
(c) ''Social equity business'', a marijuana retailer that is a social equity business, as defined in section 1 of chapter 94G.
2023 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.
2023 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.
2023 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.
2023 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.
Notwithstanding the previous paragraph, all monies received by the commonwealth equal to 1 per cent of the total sales price of the sale of marijuana or marijuana products from that portion of the excise imposed by section 2 from a marijuana retailer that is a social equity business, as defined in section 1 of chapter 94G, shall, not less than quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town that has at least 1 marijuana retailer that is a social equity business, in proportion to the amount of the sums received from the sale of marijuana or marijuana products by any such marijuana retailer in the city or town. Any city or town seeking to dispute the commissioner's calculation of its distribution under this paragraph shall notify the commissioner, in writing, not later than 1 year from the date the money was distributed by the commissioner to the city or town.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.