Massachusetts General Laws ch. 65 sec. 24A – ”Death tax,” defined
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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.
Terms Used In Massachusetts General Laws ch. 65 sec. 24A
- Decedent: A deceased person.