Massachusetts Law Requires Experts Appraisals to be Filed with Estate Tax Return

EmplMassachusetts Administrative Code 830 CMR. DEPARTMENT OF REVENUE 830 CMR 65C.00. MASSACHUSETTS ESTATE TAX § 65C.1.1. Administrative Provisions for Estate Tax (1) General. This regulation, 830 CMR 65C.1.1, applies to estates of decedents dying on or after January 1, 1986, and does not apply to estates of decedents dying before January 1, 1986. Chapter 711 of the Acts of 1985 substantia...