Documents; issuance; fees

Section 24. The commissioner is hereby authorized to issue the following documents 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 seventeen of chapter sixty-two C, 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.

# (a)

For a certificate of release of any lien imposed by this chapter, a certificate of discharge of any property subject to any lien imposed by this chapter, or a certificate that particular property is free of any lien imposed by this chapter.

# (b)

For a certificate showing no tax is due under this chapter as a result of the death of a specified decedent.

# (c)

For a copy of a 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 a notice of assessment showing the amount of any tax assessed under this chapter.

# (f)

For a duplicate copy of a receipt showing the amount of any tax paid under this chapter.

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