(a) An executor, as defined in chapter sixty-five C, of the estate of a resident or
nonresident decedent, shall, within nine months after the date of the decedent's death,
make a return with respect to the tax imposed by chapter sixty-five C if, in the case
of a decedent dying on or before December thirty-first, nineteen hundred and ninety-six,
the Massachusetts gross estate exceeds the amount of the exemption afforded by subsection
(a) of section three of chapter sixty-five C, or in the case of a decedent dying thereafter,
the estate is liable for any amount of tax under chapter sixty-five C. For purposes
of this section the Massachusetts gross estate of a nonresident decedent shall be
computed as if the decedent had been a resident. Such return shall be in such form as may be prescribed by the commissioner. The return shall be accompanied by a filing fee as determined annually by the commissioner
of administration under the provision of section three B of chapter seven.
(b) If the executor is unable to make a complete return as to any part of the federal
gross estate of the decedent, he shall include in his return a description of such
part and the name of every person holding a legal or beneficial interest therein. Upon notice from the commissioner such person shall in like manner make a return
as to such part of the federal gross estate.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.