88-A:1 Definitions. – In this chapter: I. "Estate" means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state as provided in RSA 87 and any amendments thereof. II. "Person" means any individual, partnership, association, joint stock company, corporation, government, political […]
88-A:10 Short Title. – This chapter may be cited as the Uniform Estate Tax Apportionment Act. Source. 1959, 158:1, eff. Oct. 1, 1959.
88-A:11 Severability. – If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are […]
88-A:12 Exception. – This chapter shall not apply to taxes due on account of the death of decedents dying prior to October 1, 1959. Source. 1959, 158:3, eff. Oct. 1, 1959.
88-A:2 Apportionment. – Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in […]
88-A:3 Procedure for Determining Apportionment. – I. The probate court having jurisdiction over the administration of the estate of a decedent shall determine the apportionment of the tax. If there are no probate proceedings, the probate court of the county wherein the decedent was domiciled at death upon the application of the person required […]
88-A:4 Method of Proration. – I. The fiduciary or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to him, the amount of tax attributable to his interest. If the property in […]
88-A:5 Allowance for Exemptions, Deductions and Credits. – I. In making an apportionment, allowances shall he made for any exemptions granted, and for any deductions and credits allowed by the law imposing the tax. II. Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason […]
88-A:6 No Apportionment Between Temporary and Remainder Interests. – No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, […]
88-A:7 Exoneration of Fiduciary. – Neither the fiduciary nor other person required to pay the tax shall be under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until the expiration of the 3 months next following […]
88-A:8 Action by Non-Resident, Reciprocity. – Subject to this section a fiduciary acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable […]
88-A:9 Coordination With Federal Law. – If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the federal estate tax law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had […]
88-A:9-a Uniformity of Interpretation. – This chapter shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. Source. 1996, 83:5, eff. Jan. 1, 1997.
