Massachusetts § 2 Due date of tax; penalty for delinquent payment; extension of time

Massachusetts Statutes

§ 2 — Due date of tax; penalty for delinquent payment; extension of time

Massachusetts § 2

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 65ATAXATION OF TRANSFERS OF CERTAIN ESTATES

This text of Massachusetts § 2 (Due date of tax; penalty for delinquent payment; extension of time) 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. 65A, § 2 (2026).

Text

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.

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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.

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Bluebook (online)

Massachusetts § 2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65A/2.