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 87:10 – Adjustments.
87:10 Adjustments. – If the amount of the decedent’s gross estate, state death tax credit or tax imposed by federal estate tax provisions of the United States Internal Revenue Code of 1986, as amended, shall be increased or decreased by the Internal Revenue Service, such changes shall be reported to the department of revenue […]
Section 87:11 – Estates Affected.
87:11 Estates Affected. – The provisions hereof shall apply to the estates of all decedents dying after April 28, 1931 and shall also apply to the estate of any decedent with respect to which the United States estate tax had not been paid on April 28, 1931. Source. 1931, 125:1. RL 88:11.
Section 87:12 – Repealed by 2002, 232:14, I, eff. Jan. 1, 2003.
87:12 Repealed by 2002, 232:14, I, eff. Jan. 1, 2003. –
Section 87:13 – Disposition of Revenue.
87:13 Disposition of Revenue. – The revenue derived hereunder shall be covered into the general funds of the state. Source. 1931, 125:1. RL 88:13. 1953, 169:3, eff. July 1, 1953.
Section 87:14 – Books; Blanks.
87:14 Books; Blanks. – The department of revenue administration shall provide the judges and registers of probate of the state with such books and blanks as are requisite for the execution of this chapter. Source. 2002, 232:1, eff. Jan. 1, 2003.
Section 87:15 – Expenses.
87:15 Expenses. – The expenses of the execution of this chapter shall be paid by the state treasurer upon the certification of the department of revenue administration and charged to the appropriations for the department of revenue administration and the bills therefor shall be submitted to the governor and council for their approval. Source. […]
Section 87:6 – Returns and Extensions.
87:6 Returns and Extensions. – I. The executor or administrator of the estate of every decedent whose death gives rise to a tax liability under this chapter shall, within the time prescribed by the Internal Revenue Service to file a federal estate tax return, file a return with the commissioner of revenue administration. The […]
Section 87:7 – Intent of Chapter.
87:7 Intent of Chapter. – It is hereby declared to be the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of said United States revenue act, to the extent that this state may be entitled by the provisions of said act, by […]
Section 87:8 – Repealed by 1981, 128:35, eff. May 11, 1981.
87:8 Repealed by 1981, 128:35, eff. May 11, 1981. –