Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 65: TAXATION OF LEGACIES AND SUCCESSIONS/§ 24A
Massachusetts Statutes

§ 24A — ''Death tax,'' defined

Massachusetts § 24A
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 65TAXATION OF LEGACIES AND SUCCESSIONS

This text of Massachusetts § 24A (''Death tax,'' defined) 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, § 24A (2026).

Text

Section 24A. The terms ''death tax'' and ''death taxes'', as used in the five following sections, shall include inheritance, succession, transfer and estate taxes and any taxes levied against the estate of a decedent upon the occasion of his death.

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Nearby Sections

7
§ 24
Allowance of final account in estates with future interests
§ 24A
''Death tax,'' defined
§ 24B
Estates of non-residents; filing proof of payment of foreign death taxes
§ 24C
Non-resident's estates; payment of foreign taxes; procedure on failure to file proof of payment
§ 24D
Non-resident's estates; final accounting; conditions
§ 24E
Applicability of sections relating to non-residents
§ 24F
Liberal construction of sections relating to non-residents
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Bluebook (online)
Massachusetts § 24A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65/24A.