Mass. Gen. Laws ch. 65B § 5
Current through Chapter 223 of the 2024 Legislative Session
In any case where it is determined by the board of arbitration referred to in section four that the decedent died domiciled in this commonwealth, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, four percentum of the amount of the taxes per annum.
Mass. Gen. Laws ch. 65B, § 5