{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62c-17","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62C, § 17","heading":"Return by executor","body":"Section 17. (a) An executor, as defined in chapter sixty-five C, of the estate of a resident or nonresident decedent, shall, within nine months after the date of the decedent's death, make a return with respect to the tax imposed by chapter sixty-five C if, in the case of a decedent dying on or before December thirty-first, nineteen hundred and ninety-six, the Massachusetts gross estate exceeds the amount of the exemption afforded by subsection (a) of section three of chapter sixty-five C, or in the case of a decedent dying thereafter, the estate is liable for any amount of tax under chapter sixty-five C. For purposes of this section the Massachusetts gross estate of a nonresident decedent shall be computed as if the decedent had been a resident. Such return shall be in such form as may be prescribed by the commissioner. The return shall be accompanied by a filing fee as determined annually by the commissioner of administration under the provision of section three B of chapter seven.\n(b) If the executor is unable to make a complete return as to any part of the federal gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the commissioner such person shall in like manner make a return as to such part of the federal gross estate.","path":["Part I","Title IX","Chapter 62C"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section17","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:01Z","sha256":"0aace7c43cbe0eb718ea5ad7ccb17a457f570df0348e96044590a2a4396abb0c","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62c-16b","next":"us-ma/mass.-gen.-laws-ch.-62c-18"},"notice":"GroundRules: Original legal text. Not legal advice."}