Massachusetts § 24E Applicability of sections relating to non-residents

Massachusetts Statutes

§ 24E — Applicability of sections relating to non-residents

Massachusetts § 24E

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 65TAXATION OF LEGACIES AND SUCCESSIONS

This text of Massachusetts § 24E (Applicability of sections relating to non-residents) 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, § 24E (2026).

Text

Section 24E. Sections twenty-four A to twenty-four D, inclusive, shall apply to the estate of a nonresident decedent, only in case the laws of the domiciliary state contain a provision, of any nature or however expressed, whereby this commonwealth is given reasonable assurance, as finally determined by the commissioner, of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this commonwealth, when such estates are administered in whole or in part by a probate court, or other court charged with the administration of estates of decedents, in such other state.

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Section 24E. Sections twenty-four A to twenty-four D, inclusive, shall apply to the estate of a nonresident decedent, only in case the laws of the domiciliary state contain a provision, of any nature or however expressed, whereby this commonwealth is given reasonable assurance, as finally determined by the commissioner, of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this commonwealth, when such estates are administered in whole or in part by a probate court, or other court charged with the administration of estates of decedents, in such other state.