Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Paragraph (b) of section 6 of chapter 65C of the General Laws, as appearing in the 1996 Official Edition, is hereby amended by adding the following sentence:- For dates of death on or after January 1, 1997, said certificate of the commissioner shall not be required.

SECTION 2. Subsection (a) of section 14 of said chapter 65C, as so appearing, is hereby amended by adding the following sentence:- For dates of death on or after January 1, 1997, an affidavit of the executor, subscribed to under the pains and penalties of perjury, recorded in the appropriate registry of deeds and stating that the gross estate of the decedent does not necessitate a federal estate tax filing, shall release the gross estate of the lien imposed by this section.

SECTION 3. Section 32 of chapter 202 of the General Laws, as so appearing, is hereby amended by adding the following sentence:- For dates of death on or after January 1, 1997, said certificate of the commissioner shall not be required.