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 […]
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 […]
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.
87:12 Repealed by 2002, 232:14, I, eff. Jan. 1, 2003. –
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.
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.
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. […]
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.
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 […]
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 […]
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 […]
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. […]
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 […]
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.
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 […]
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 […]
87:24 Expense. – The expense of such appraisal shall be a charge upon the estate of the decedent, as an expense of administration, in all cases where an inventory and appraisal has not been filed as provided in RSA 87:18; otherwise the expense shall be paid by the state treasurer. Source. 2002, 232:1, eff. […]
87:25 Conditions of Allowance of Account or Motion for Summary Administration. – No final account or motion for summary administration of an executor, administrator, or trustee shall be allowed by the probate court until the certificate of the department of revenue administration has been filed in said court, stating that all tax returns required […]
87:26 Certificate and Receipt. – A certificate from the department of revenue administration verifying that the required returns have been filed and the amount of the self-assessed tax reported has been paid may be requested by the executor, administrator, the clerk, or the judge of the probate court having jurisdiction over the estate. Source. […]
87:27 Continuance of Account. – Whenever a final account is otherwise in order for allowance by the court, but the certificate of the department of revenue administration, as provided in RSA 87:26, is not produced or on file in the probate court, the account shall be continued by the judge of probate until the […]
