§ 1 Imposition of tax
§ 2 Due date of tax; penalty for delinquent payment; extension of time
§ 3 Credits on transfers of future interests
§ 4 Application of law relating to succession taxes in respect to collection and refunds
§ 5B Jurisdiction
§ 6 Effect of change in federal revenue act
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Terms Used In Massachusetts General Laws > Chapter 65A - Taxation of Transfers of Certain Estates

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Decedent: A deceased person.
  • 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.
  • Legacy: A gift of property made by will.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.
  • Probate: Proving a will
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.