Water level (device) A water level is a device used for matching elevations of locations that are too far apart for a spirit level to span. The simplest water level is a section of clear tubing, partially filled with water. Water is easily procured for use, and easily discarded after use.
In Massachusetts sealing a record can be a complicated process. Massachusetts General Laws allow for two different ways to seal records. Records can sometimes be sealed by making a direct petition to the Commissioner of Probation.
The estate representative of an estate that is subject to the Massachusetts estate tax must first complete a federal estate tax return, IRS Form 706, with a revision date of July 1999 and all applicable schedules. Once the federal return is completed, the estate representative can prepare the Massachusetts Estate Tax Return, Form M-706.