Once a 1031 Exchange has begun it needs to identify at least one replacement property within 45 days after relinquished property has closed. Massachusetts 1031 Exchange rules allow investors to defer capital gains on sale of qualified property if exchanged for like-kind property.But one question that comes up frequently is, can you do a 1031 exchange between states? The short answer to this is yes. Massachusetts, Montana, and Oregon also have clawback provisions for 1031 exchanges across states. Non-Resident Withholding Taxes. Plan to phase out use of burn pits. Sec. In order to fulfill its commitments under the Convention,. Foreign Exchange student. 12, Out of District - Foster Care Student.