Massachusetts § 20 Refunds

Massachusetts Statutes

§ 20 — Refunds

Massachusetts § 20

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 65TAXATION OF LEGACIES AND SUCCESSIONS

This text of Massachusetts § 20 (Refunds) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 65, § 20 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Massachusetts § 20, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65/20.