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 […]
Section 88-A:2 – Apportionment.
88-A:2 Apportionment. – Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in […]
Section 88-A:3 – Procedure for Determining Apportionment.
88-A:3 Procedure for Determining Apportionment. – I. The probate court having jurisdiction over the administration of the estate of a decedent shall determine the apportionment of the tax. If there are no probate proceedings, the probate court of the county wherein the decedent was domiciled at death upon the application of the person required […]
Section 88-A:4 – Method of Proration.
88-A:4 Method of Proration. – I. The fiduciary or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to him, the amount of tax attributable to his interest. If the property in […]
Section 88-A:5 – Allowance for Exemptions, Deductions and Credits.
88-A:5 Allowance for Exemptions, Deductions and Credits. – I. In making an apportionment, allowances shall he made for any exemptions granted, and for any deductions and credits allowed by the law imposing the tax. II. Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason […]
Section 88-A:6 – No Apportionment Between Temporary and Remainder Interests.
88-A:6 No Apportionment Between Temporary and Remainder Interests. – No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, […]
Section 88-A:7 – Exoneration of Fiduciary.
88-A:7 Exoneration of Fiduciary. – Neither the fiduciary nor other person required to pay the tax shall be under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until the expiration of the 3 months next following […]
Section 88-A:8 – Action by Non-Resident, Reciprocity.
88-A:8 Action by Non-Resident, Reciprocity. – Subject to this section a fiduciary acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable […]
Section 87:36 – Authority to Audit.
87:36 Authority to Audit. – The department of revenue administration shall have the authority to audit the returns required by this chapter to determine whether there has been an error in the assessment of the taxes imposed by this chapter in accordance with the following provisions: I. An executor, administrator, legatee, or probate court […]
Section 87:37 – Administration; Rulemaking.
87:37 Administration; Rulemaking. – I. The commissioner of revenue administration shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and RSA 21-J. II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration of the estate tax; and (b) The recovery of any tax, interest […]