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 87:16 – 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.
Section 87:17 – Prerequisite to Administration.
87:17 Prerequisite to Administration. – Letters of administration shall not be issued to any executor or administrator until he or she has given bond to the judge of probate with sufficient sureties containing, in addition to the other conditions required by law, a condition in terms that he or she shall "pay all taxes […]
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 […]