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us-ma/statute/62/16/block-2 — Section 16: Agreement as to total tax due from trustees · Axiom

Section 16: Agreement as to total tax due from trustees

Section 16. For the purpose of facilitating the settlement and distribution of estates held by trustees and the other fiduciaries named in section thirteen, the commissioner may on behalf of the commonwealth agree on the amount of taxes at any time due or to become due from such estates under this chapter, and payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.

in view

Whole section

▸rulespec code

Shown source

statutes/62/16.yaml

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This encoding covers the parent provision us-ma/statute/62/16; no dedicated encoding exists for this exact provision yet.

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Rules

commissioner_estate_tax_settlement_agreement_authorized

Derived

source: M.G.L. c. 62, § 16

- name: commissioner_estate_tax_settlement_agreement_authorized
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: M.G.L. c. 62, § 16
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/statute/62/16
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        agreement_facilitates_settlement_and_distribution_of_estate
        and estate_held_by_trustee_or_other_fiduciary_named_in_section_thirteen
        and taxes_are_due_or_to_become_due_from_estate_under_chapter

payment_under_estate_tax_settlement_agreement_fully_satisfies_related_taxes

Derived

source: M.G.L. c. 62, § 16

- name: payment_under_estate_tax_settlement_agreement_fully_satisfies_related_taxes
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: M.G.L. c. 62, § 16
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/statute/62/16
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_made_in_accordance_with_estate_tax_settlement_agreement
        and payment_relates_to_taxes_covered_by_estate_tax_settlement_agreement

▸citations (1)

References

This rule cites 1 other rule.

MA 62 § 16inferredMA › Statutes › Title 62 › § 16

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Section 16: Agreement as to total tax due from trustees

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/62/16.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us-ma/statute/62/16; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

commissioner_estate_tax_settlement_agreement_authorized

Derived

source: M.G.L. c. 62, § 16

- name: commissioner_estate_tax_settlement_agreement_authorized
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: M.G.L. c. 62, § 16
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/statute/62/16
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        agreement_facilitates_settlement_and_distribution_of_estate
        and estate_held_by_trustee_or_other_fiduciary_named_in_section_thirteen
        and taxes_are_due_or_to_become_due_from_estate_under_chapter

payment_under_estate_tax_settlement_agreement_fully_satisfies_related_taxes

Derived

source: M.G.L. c. 62, § 16

- name: payment_under_estate_tax_settlement_agreement_fully_satisfies_related_taxes
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: M.G.L. c. 62, § 16
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ma/statute/62/16
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ma/statute/62/16
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_made_in_accordance_with_estate_tax_settlement_agreement
        and payment_relates_to_taxes_covered_by_estate_tax_settlement_agreement

▸citations (1)

References

This rule cites 1 other rule.

MA 62 § 16inferredMA › Statutes › Title 62 › § 16