Difference between revisions of "MA Underwriting References"
From WFG Wiki
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===Federal Estate Tax=== | ===Federal Estate Tax=== | ||
===State Income Tax=== | ===State Income Tax=== | ||
+ | Lien attaches to all property of any person who neglects to pay a tax after demand for 10 years and 30 days from the time of assessment [https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section50 MGL c. 62C, §50], including any and all property owned by the taxpayer during the life of the lien (i.e., after-acquired property) [https://caselaw.findlaw.com/ma-supreme-judicial-court/1013834.html Luchini v. Commissioner of Revenue 436 Mass. 403, 764 N.E.2d 870 (2002)] | ||
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===Property Tax=== | ===Property Tax=== | ||
=== Other State and Local Taxes=== | === Other State and Local Taxes=== |
Latest revision as of 11:44, 4 September 2018
Contents
- 1 Agency
- 2 Agreement for Deed
- 3 Agreement Not to Transfer or Encumber
- 4 Agreements
- 5 Agricultural Lands
- 6 Alien Land Ownership
- 7 Aliens Ineligible To Citizenship
- 8 Alteration of Instruments
- 9 Bankruptcy
- 10 Cemeteries
- 11 Chattel and Crop Mortgages
- 12 Churches
- 13 Common Law Syndicates or Trusts
- 14 Community and Separate Real Property
- 15 Condominiums, Homeowners’ Associations and Common Interest Developments
- 16 Construction Liens
- 17 Contracts for Sale
- 18 Conveyances
- 19 Corporations
- 20 Courts
- 21 Covenants, Conditions and Restrictions
- 22 Creditors’ Rights & Fraudulent Transfers
- 23 Deeds
- 24 Descriptions
- 25 Dissolution of Marriage
- 26 Easements
- 27 Eminent Domain
- 28 Entities
- 29 Escrows
- 30 Estates of Decedents
- 31 Federal Estate Tax
- 32 Federal Housing Administration Loans
- 33 Federal Land Bank Loans
- 34 Federal Tax Liens
- 35 Fissionable Materials Reservations
- 36 Flexible Purpose Corporations
- 37 Foreclosure Of Mortgages
- 38 Forfeiture
- 39 General Partnerships
- 40 Generally
- 41 Guardianship, Conservatorships and Other Protective Proceedings
- 42 Homestead
- 43 Identity of Persons
- 44 Incompetents & Minors
- 45 Indian Titles
- 46 Judgments and Liens
- 47 Land Trust
- 48 Leases
- 49 Letters of Indemnity Between Title Companies, Reliance on Mutual Indemnification Agreement
- 50 Life Estates
- 51 Maps
- 52 Marital Homestead in Probate Proceedings
- 53 Marital Property
- 54 Marketable Record Title Act & Curative Acts
- 55 Minerals
- 56 Missing Persons
- 57 Mobile homes, Manufactured Homes And Commercial Coaches
- 58 Mortgages & Deeds of Trust
- 59 Notary & Acknowledgments
- 60 Plats & Subdivisions
- 61 Plats And Streets
- 62 Pre-U.S. Land Grants (British, Spanish, Mexican, French, Russian)
- 63 Probate & Estates
- 64 Public Lands
- 65 Restrictions And Reverters
- 66 Servicemembers Civil Relief Act
- 67 Special Risks/Ultra-Hazardous Risks
- 68 Spousal Interests
- 69 State and Local Transfer Taxes
- 70 State Law Reservations
- 71 Streets
- 72 Surveys And Title Insurance
- 73 Tax Liens
- 74 Taxation And Tax Titles
- 75 Taxes And Assessments
- 76 Tenancies
- 77 Trusts And Trustees
- 78 Truth-In-Lending
- 79 Unauthorized Practice of Law
- 80 Uniform Commercial Code (UCC)
- 81 Uniform Federal Lien Registration Act
- 82 Usury
- 83 Utilities
- 84 Water And Water Rights
- 85 Waters And Watercourses
- 86 Zoning
Agency
Powers of Attorney
Corporate Authority
Agreement for Deed
Agreement Not to Transfer or Encumber
Agreements
Agricultural Lands
Alien Land Ownership
Aliens Ineligible To Citizenship
Alteration of Instruments
Bankruptcy
State Specific
General
Cemeteries
Chattel and Crop Mortgages
Churches
Common Law Syndicates or Trusts
Community and Separate Real Property
Condominiums, Homeowners’ Associations and Common Interest Developments
Construction Liens
Contracts for Sale
Conveyances
Corporations
Courts
Actions affecting Title
Due Process
Lis Pendens
Documenting the Record
Enforcement of Judgments
Servicemembers Civil Relief Act (Soldiers & Sailors)
Covenants, Conditions and Restrictions
Creditors’ Rights & Fraudulent Transfers
Deeds
Descriptions
Dissolution of Marriage
Easements
Eminent Domain
Entities
Escrows
Estates of Decedents
Federal Estate Tax
Federal Housing Administration Loans
Federal Land Bank Loans
Federal Tax Liens
Fissionable Materials Reservations
Flexible Purpose Corporations
Foreclosure Of Mortgages
Forfeiture
General Partnerships
Generally
Guardianship, Conservatorships and Other Protective Proceedings
Homestead
Identity of Persons
Incompetents & Minors
Indian Titles
Judgments and Liens
Land Trust
Leases
Letters of Indemnity Between Title Companies, Reliance on Mutual Indemnification Agreement
Life Estates
Creation & Recognition
Lady Bird Deeds
Maps
Marital Homestead in Probate Proceedings
Marital Property
Marketable Record Title Act & Curative Acts
Minerals
Missing Persons
Mobile homes, Manufactured Homes And Commercial Coaches
Mortgages & Deeds of Trust
Notary & Acknowledgments
Plats & Subdivisions
Plats And Streets
Pre-U.S. Land Grants (British, Spanish, Mexican, French, Russian)
Probate & Estates
Public Lands
Restrictions And Reverters
Servicemembers Civil Relief Act
Special Risks/Ultra-Hazardous Risks
Spousal Interests
Divorce
Joinder Requirements
State and Local Transfer Taxes
State Law Reservations
Streets
Vesting
Usage Rights
Abandonment & Vacation
Surveys And Title Insurance
Tax Liens
Federal Income and Other Taxes
Federal Estate Tax
State Income Tax
Lien attaches to all property of any person who neglects to pay a tax after demand for 10 years and 30 days from the time of assessment MGL c. 62C, §50, including any and all property owned by the taxpayer during the life of the lien (i.e., after-acquired property) Luchini v. Commissioner of Revenue 436 Mass. 403, 764 N.E.2d 870 (2002)