Section 87:33 – Notice to Appear.
87:33 Notice to Appear. – Whenever the department of revenue administration shall desire the attendance of an executor, administrator, or beneficiary as herein provided, it shall issue an administrative summons to appear, give testimony or produce documentation as provided in RSA 21-J:3 or RSA 21-J:5, to such person or corporation, 14 days prior to […]
Section 87:18 – Inventory; Appraisal.
87:18 Inventory; Appraisal. – An inventory and appraisal under oath of the whole of every estate, any part of which may be subject to a tax hereunder, in the form prescribed by the probate court, shall be filed in probate court by the executor, administrator, or trustee within 3 months after appointment and a […]
Section 87:19 – Penalty.
87:19 Penalty. – If an executor, administrator, trustee, fiduciary, or custodian neglects or refuses to comply with any of the requirements of RSA 87:17 or RSA 87:18, such person shall be liable to a penalty of not more than $1,000, to be recovered by the department of revenue administration for the use of the […]
Section 87:20 – Report of Trusts.
87:20 Report of Trusts. – Every executor, administrator, trustee, fiduciary, or custodian having knowledge of the existence of a trust funded either prior to or as a result of the decedent’s death in whole or in part with property of a decedent and which transfers a beneficial interest in property of the decedent to […]
Section 87:21 – Notifying Department of Revenue Administration.
87:21 Notifying Department of Revenue Administration. – The clerk shall notify the department of revenue administration, within 30 days after the expiration of the 3-month period under RSA 87:18, of the failure of any executor, administrator or trustee to file such inventory and appraisal. Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011.
Section 87:22 – Copies to Department of Revenue Administration.
87:22 Copies to Department of Revenue Administration. – The clerk shall send to the department of revenue administration, by mail, a copy of every will within 7 days after it is filed, unless notified by the department of revenue administration that such copies will not be required. The clerk shall also furnish such copies […]
Section 87:23 – Special Appraisal.
87:23 Special Appraisal. – If an executor or administrator shall fail to file an inventory and appraisal in the probate court as provided in RSA 87:18, or if the department of revenue administration is not satisfied with the inventory and appraisal which is filed, the department of revenue administration may employ a suitable person […]
Section 87:24 – Expense.
87:24 Expense. – The expense of such appraisal shall be a charge upon the estate of the decedent, as an expense of administration, in all cases where an inventory and appraisal has not been filed as provided in RSA 87:18; otherwise the expense shall be paid by the state treasurer. Source. 2002, 232:1, eff. […]
Section 87:25 – Conditions of Allowance of Account or Motion for Summary Administration.
87:25 Conditions of Allowance of Account or Motion for Summary Administration. – No final account or motion for summary administration of an executor, administrator, or trustee shall be allowed by the probate court until the certificate of the department of revenue administration has been filed in said court, stating that all tax returns required […]
Section 87:16 – Disposal of Records.
87:16 Disposal of Records. – Whenever in the opinion of the department of revenue administration any books, records, or papers more than 6 years old are no longer required, the department of revenue administration may destroy or cause such records to be destroyed. Source. 2002, 232:1, eff. Jan. 1, 2003.