Section 87:8 – Repealed by 1981, 128:35, eff.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87:8 Repealed by 1981, 128:35, eff.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 87:1 – Tax Imposed.
87:1 Tax Imposed. – I. An estate tax is hereby imposed upon the transfer of the estate of every decedent leaving an estate which is subject to an estate tax under the provisions of the United States Internal Revenue Code of 1986, as amended, and who has property within this state. II. The amount […]
Section 87:2 – When Payable.
87:2 When Payable. – The New Hampshire estate tax shall be payable to the department of revenue administration at the same time or times at which the United States estate tax is payable and shall bear interest as prescribed in RSA 21-J:28. Source. 1931, 125:1. RL 88:2. 1950, 5, part 8, 49:2. RSA 87:2. […]
Section 87:3 – Extension of Time.
87:3 Extension of Time. – The department of revenue administration may, for cause shown, extend the time of payment of said tax whenever the circumstances of the case require. Source. 1931, 125:1. RL 88:5. 1950, 5, part 8, 49:2. 1975, 439:26, eff. July 1, 1975.
Section 87:4 – Liability for Tax.
87:4 Liability for Tax. – Administrators, executors, trustees, and grantees under a conveyance, made during the grantor’s life and taxable hereunder, shall be liable for such taxes, with interest, until the same have been paid. Source. 1931, 125:1. RL 88:3.
Section 87:5 – Lien of Tax.
87:5 Lien of Tax. – Said taxes and interest shall be and remain a lien on the property subject to the taxes until the same are paid. Source. 1931, 125:1. RL 88:4.