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 […]
Section 87:8 – Repealed by 1981, 128:35, eff.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87:8 Repealed by 1981, 128:35, eff.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Section 87:12 – Repealed by 2002, 232:14, I, eff.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87:12 Repealed by 2002, 232:14, I, eff.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.
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. […]