Section 90:6 – Reciprocal Character.
90:6 Reciprocal Character. – The provisions of this chapter shall apply only to cases in which each of the states involved has in effect a law substantially similar to this chapter. Source. 1949, 21:1, par. 6, eff. Feb. 17, 1949.
Section 88-A:9 – Coordination With Federal Law.
88-A:9 Coordination With Federal Law. – If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the federal estate tax law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had […]
Section 88-A:9-a – Uniformity of Interpretation.
88-A:9-a Uniformity of Interpretation. – This chapter shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. Source. 1996, 83:5, eff. Jan. 1, 1997.
Section 88-A:10 – Short Title.
88-A:10 Short Title. – This chapter may be cited as the Uniform Estate Tax Apportionment Act. Source. 1959, 158:1, eff. Oct. 1, 1959.
Section 88-A:11 – Severability.
88-A:11 Severability. – If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are […]
Section 88-A:12 – Exception.
88-A:12 Exception. – This chapter shall not apply to taxes due on account of the death of decedents dying prior to October 1, 1959. Source. 1959, 158:3, eff. Oct. 1, 1959.
Section 90:1 – Definitions.
90:1 Definitions. – When used in this chapter the following terms shall have the following meanings: I. "Executor," any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; II. "Taxing official," the commissioner of revenue administration in this state, and in any other reciprocal state the officer […]
Section 90:2 – Election to Invoke Provisions of Chapter; Rejection of Election.
90:2 Election to Invoke Provisions of Chapter; Rejection of Election. – In any case in which this state and one or more other states each claims that it was the domicile of a decedent at the time of his death, and no judicial determination of domicile for death tax purposes has been made in […]
Section 90:3 – Agreement With Other Taxing Officials and Executors as to Death Tax, Etc.
90:3 Agreement With Other Taxing Officials and Executors as to Death Tax, Etc. – In any case in which an election is made as provided in RSA 90:2 and not rejected, the department of revenue administration may enter into a written agreement with the other taxing officials involved and with the executors, to accept […]
Section 90:4 – Determination of Domicile in Absence of Agreement.
90:4 Determination of Domicile in Absence of Agreement. – If in any such case it shall appear that an agreement cannot be reached as provided in RSA 90:3, or if one year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at […]