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 87:6 – 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Section 87:8 – Repealed by 1981, 128:35, eff.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87:8 Repealed by 1981, 128:35, eff.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. –
Section 87:9 – Chapter Void, When.
87:9 Chapter Void, When. – This chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of the federal estate tax provisions within the United States Internal Revenue Code of 1986, as amended, or that portion of such provisions […]
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.