§ 1 Definitions
§ 2 Procedure to determine domicile for tax purposes
§ 3 Agreements as to tax
§ 4 Determination of domicile on failure to agree
§ 5 Penalties and interest for non-payment of tax
§ 6 Application of chapter
§ 7 Controlling provisions in case of conflict
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Terms Used In Massachusetts General Laws > Chapter 65B - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes

  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Probate: Proving a will
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.