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 […]
Section 87:27 – Continuance of Account.
87:27 Continuance of Account. – Whenever a final account is otherwise in order for allowance by the court, but the certificate of the department of revenue administration, as provided in RSA 87:26, is not produced or on file in the probate court, the account shall be continued by the judge of probate until the […]
Section 87:28 – Determination of Amount.
87:28 Determination of Amount. – The executor or administrator shall compute the amount of all taxes due and payable under the provisions of this chapter, and shall prepare and submit the required returns to the department of revenue administration. Source. 2002, 232:1, eff. Jan. 1, 2003.
Section 87:29 – Lien.
87:29 Lien. – The taxes and interest shall be a lien on the property subject to the taxes until the same are paid; however, commencing with the date of decedent’s death there shall be a 20-year statute of limitations for said lien. Source. 2002, 232:1, eff. Jan. 1, 2003.
Section 87:30 – Discharge of Lien.
87:30 Discharge of Lien. – Whenever any real estate or separate parcel thereof is subject to a lien created by this chapter, the probate court shall have jurisdiction to make such order or decree as will otherwise secure to the state the payment of any tax due, or to become due, on such real […]
Section 87:31 – Collection.
87:31 Collection. – An executor, administrator, trustee, grantee or donee holding property subject to said tax shall deduct the tax therefrom, or collect it from the legatee or person entitled to said property, and he or she shall not deliver property or a specific legacy subject to said tax until he or she has […]
Section 87:32 – Suit for Tax.
87:32 Suit for Tax. – The department of revenue administration may commence an action for the recovery of any of said taxes at any time after the same become payable; and shall do so whenever the judge of probate certifies to it that the final account of an executor, administrator or trustee has been […]
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 87:34 – Appearance by Department.
87:34 Appearance by Department. – The department of revenue administration shall be entitled to appear and shall represent the state in any proceeding in any court in which the decree may in any way affect the tax. No decree in any such proceeding, or upon appeal therefrom, shall be binding upon the state, or […]