TAXATION OF TRANSFERS OF CERTAIN ESTATES

M.G.L. pt. Part I, tit. Title IX, ch. c. 65A

in effect

M.G.L. c. 65A, § 1 Imposition of tax

c. 65A, § 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.

M.G.L. c. 65A, § 2 Due date of tax; penalty for delinquent payment; extension of time

c. 65A, § 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.

M.G.L. c. 65A, § 3 Credits on transfers of future interests

c. 65A, § 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.

M.G.L. c. 65A, § 4 Application of law relating to succession taxes in respect to collection and refunds

c. 65A, § 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.

M.G.L. c. 65A, § 5B Jurisdiction

c. 65A, § 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.

M.G.L. c. 65A, § 6 Effect of change in federal revenue act

c. 65A, § 6. Effect of change in federal revenue act Section 6. If the amount of tax imposed by Title III of said revenue act or any subsequent federal revenue act shall be increased or decreased as affecting an estate taxable hereunder subsequent to the payment of the tax on account of such estate imposed by section one of this chapter the tax imposed upon such estate hereunder shall be changed accordingly. Any additional tax shall be assessed by the commissioner and paid within thirty days after the date of the notice from the commissioner of the amount thereof. Any excess tax received by the commonwealth shall be refunded within thirty days after the amount shall have been certified by the commissioner without appropriation; provided that no refund shall be made under this section unless written application therefor is made to the commissioner within six months of the date of final determination of the federal tax.

M.G.L. c. 65A, § 7 Repealed, 1937, 420, Sec. 3

M.G.L. c. 65A, § 5, 5A Repealed, 2008, 521, Sec. 1

Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter65AFetched: 10/20/2026