Massachusetts § 3 Credits on transfers of future interests

Massachusetts Statutes

§ 3 — Credits on transfers of future interests

Massachusetts § 3

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 65ATAXATION OF TRANSFERS OF CERTAIN ESTATES

This text of Massachusetts § 3 (Credits on transfers of future interests) 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, § 3 (2026).

Text

Section 3. If after the payment of the tax under this chapter there shall become payable a tax under chapter sixty-five upon any future interest in any property owned by such decedent or subject to such tax as a part of or in connection with his estate, such part of the tax paid under this chapter as is attributable to such future interest shall be credited against the tax under said chapter sixty-five, but the amount so credited shall not in any event exceed the amount of the tax on such future interest.

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Section 3. If after the payment of the tax under this chapter there shall become payable a tax under chapter sixty-five upon any future interest in any property owned by such decedent or subject to such tax as a part of or in connection with his estate, such part of the tax paid under this chapter as is attributable to such future interest shall be credited against the tax under said chapter sixty-five, but the amount so credited shall not in any event exceed the amount of the tax on such future interest.

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Massachusetts § 3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65A/3.