Mass. Gen. Laws ch. 65A § 4
The provisions of chapters sixty-two C and sixty-five relative to the determination, certification and collection of the tax imposed by chapter sixty-five, relative to the refund or recovery of taxes assessed and collected without authority of law and relative to the determination of questions concerning the tax and all necessary administrative provisions of said chapters shall also be effective in reference to all corresponding matters arising in connection with the tax hereunder, except that no lien shall attach to any property of any estate on account of the tax imposed hereunder. The commissioner shall have authority to require all persons or corporations liable for the payment of taxes hereunder to file returns in such form as he may prescribe.
Mass. Gen. Laws ch. 65A, § 4