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 87:34 – 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 […]
Section 87:35 – Records of the Estate.
87:35 Records of the Estate. – Every executor or administrator shall: I. Keep such records as may be necessary to determine the amount of liability for tax under this chapter. II. Preserve such records for a period of 3 years after the returns required by this chapter have been filed or until any litigation […]
Section 87:26 – Certificate and Receipt.
87:26 Certificate and Receipt. – A certificate from the department of revenue administration verifying that the required returns have been filed and the amount of the self-assessed tax reported has been paid may be requested by the executor, administrator, the clerk, or the judge of the probate court having jurisdiction over the estate. Source. […]
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 […]