90:1 Definitions. – When used in this chapter the following terms shall have the following meanings: I. "Executor," any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; II. "Taxing official," the commissioner of revenue administration in this state, and in any other reciprocal state the officer […]
90:2 Election to Invoke Provisions of Chapter; Rejection of Election. – In any case in which this state and one or more other states each claims that it was the domicile of a decedent at the time of his death, and no judicial determination of domicile for death tax purposes has been made in […]
90:3 Agreement With Other Taxing Officials and Executors as to Death Tax, Etc. – In any case in which an election is made as provided in RSA 90:2 and not rejected, the department of revenue administration may enter into a written agreement with the other taxing officials involved and with the executors, to accept […]
90:4 Determination of Domicile in Absence of Agreement. – If in any such case it shall appear that an agreement cannot be reached as provided in RSA 90:3, or if one year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at […]
90:5 Penalties and Interest for Nonpayment of Tax. – In any case where it is determined by the board of arbitration referred to in RSA 90:4 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the […]
90:6 Reciprocal Character. – The provisions of this chapter shall apply only to cases in which each of the states involved has in effect a law substantially similar to this chapter. Source. 1949, 21:1, par. 6, eff. Feb. 17, 1949.
