Massachusetts § 4 Nonresident decedents; tax on certain property located in commonwealth

Massachusetts Statutes

§ 4 — Nonresident decedents; tax on certain property located in commonwealth

Massachusetts § 4

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 65CMASSACHUSETTS ESTATE TAX

This text of Massachusetts § 4 (Nonresident decedents; tax on certain property located in commonwealth) 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. 65C, § 4 (2026).

Text

Section 4.

(a)A tax is hereby imposed on the transfer of a nonresident decedent's real and tangible personal property having an actual situs in Massachusetts, if such property would have been included in the Massachusetts gross estate had the decedent been a resident.

(b)The tax imposed under subsection (a) shall be an amount which bears the same ratio to the tax that would be due if the decedent had been a resident as (i) the value of all real and tangible personal property, diminished by any mortgage or lien thereon, having an actual situs in Massachusetts, the transfer of which is subject to tax under said subsection (a) bears to (ii) the value of the decedent's Massachusetts gross estate, diminished by any mortgage or lien or property included therein, determined as if he had been a r

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Section 4. (a) A tax is hereby imposed on the transfer of a nonresident decedent's real and tangible personal property having an actual situs in Massachusetts, if such property would have been included in the Massachusetts gross estate had the decedent been a resident.(b) The tax imposed under subsection (a) shall be an amount which bears the same ratio to the tax that would be due if the decedent had been a resident as (i) the value of all real and tangible personal property, diminished by any mortgage or lien thereon, having an actual situs in Massachusetts, the transfer of which is subject to tax under said subsection (a) bears to (ii) the value of the decedent's Massachusetts gross estate, diminished by any mortgage or lien or property included therein, determined as if he had been a resident.

Nearby Sections

2

§ 4

Nonresident decedents; tax on certain property located in commonwealth

§ 4A

Generation-skipping transfers

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Bluebook (online)

Massachusetts § 4, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65C/4.