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Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 65C, § 4

Nonresident decedents; tax on certain property located in commonwealth

Official textmalegislature.gov

Section 4.

# (a)

A tax is hereby imposed on the transfer of a nonresident decedent's real and tangible personal property having an actual situs in Massachusetts, if such property would have been included in the Massachusetts gross estate had the decedent been a resident.

# (b)

The tax imposed under subsection (a) shall be an amount which bears the same ratio to the tax that would be due if the decedent had been a resident as (i) the value of all real and tangible personal property, diminished by any mortgage or lien thereon, having an actual situs in Massachusetts, the transfer of which is subject to tax under said subsection (a) bears to (ii) the value of the decedent's Massachusetts gross estate, diminished by any mortgage or lien or property included therein, determined as if he had been a resident.

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In this chapter (26 sections)
  1. 65C-1 · Definitions
  2. 65C-2 · Computation of estate tax
  3. 65C-2A · Transfer of estate and real property; tax
  4. 65C-3 · Exemption and deductions
  5. 65C-3A · Qualified terminable interest property
  6. 65C-4 · Nonresident decedents; tax on certain property located in…
  7. 65C-4A · Generation-skipping transfers
  8. 65C-5 · Valuation; gross estate
  9. 65C-6 · Executor's liability for tax
  10. 65C-7 · Discharge of executor's personal liability
  11. 65C-8 · Records, statements and returns; rules and regulations
  12. 65C-9 · Repealed, 1976, 415, Sec. 115
  13. 65C-10 · Extension of due date for payment of tax
  14. 65C-11-12 · Repealed, 1976, 415, Sec. 115
  15. 65C-13 · Fraudulent underpayment; penalty
  16. 65C-14 · Lien for unpaid tax; liability for delinquent tax; release or…
  17. 65C-15 · Assessment of tax on decedent's transferee
  18. 65C-16 · Executor; fiduciaries; assumption of powers and duties
  19. 65C-17-to-20 · Repealed, 1976, 415, Sec. 115
  20. 65C-21 · Death taxes of nonresident decedent; proof of payment; filing
  21. 65C-22-23 · Repealed, 1976, 415, Sec. 115
  22. 65C-24 · Documents; issuance; fees
  23. 65C-25 · Repealed, 1976, 415, Sec. 115
  24. 65C-26 · Tax evasion; penalties
  25. 65C-27 · Willful failure to pay tax or provide information; penalties
  26. 65C-28 · Removal or concealment of goods; penalties
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