reglab/housing_qa huggingface dataset:
NH Rev Stat § 87:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:16 - Disposal of Records.

    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.|
NH Rev Stat § 87:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:17 - Prerequisite to Administration.

    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 for which he or she may be or become liable under the provisions of this chapter, and comply with all the provisions of this chapter."|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:18 - Inventory; Appraisal.

    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 copy of such inventory shall be provided to the department of revenue administration by the executor, administrator, or trustee at such time.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:19 - Penalty.

    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 state, and, upon petition by the department, notice and hearing, the probate court may remove such person, and appoint another person administrator with the will annexed, or administrator, as the case may be.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:20 - Report of Trusts.

    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 another effectively in the same manner as a will or other testamentary instrument shall, within 6 months of the decedent's death, file with the department of revenue administration, upon a form prescribed by the department of revenue administration, a report of the existence and provide a copy of such trust document, including any schedule of beneficiaries, to the department.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:21 - Notifying Department of Revenue Administration.

    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.|
NH Rev Stat § 87:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|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 of papers, and such information as to the records and files in his or her office, in such form as the department of revenue administration may require. A refusal or neglect of the clerk to send such copies or to furnish such information shall be a breach of his or her official bond.|||Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011.|
NH Rev Stat § 87:23 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|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 to appraise the property and the executor or administrator shall show the property of the decedent to such appraiser upon demand, and shall make and subscribe his or her oath that the property thus shown includes all the property of the decedent that has come to his or her knowledge or possession. Such appraiser shall prepare an inventory of said property, and shall appraise it at its actual market value at the time of the decedent's death, and shall return such inventory and appraisal to the department of revenue administration.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:24 - Expense.

    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. Jan. 1, 2003.|
NH Rev Stat § 87:25 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:25 - Conditions of Allowance of Account or Motion for Summary Administration.

    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 by the provisions of this chapter have been filed and that the amounts of taxes have been paid, and that provision has been made for any taxes which may become due on said property or interest secured by deposit, or by lien on real estate.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:26 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:26 - Certificate and Receipt.

    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. 2002, 232:1. 2011, 88:20, eff. July 1, 2011.|
NH Rev Stat § 87:27 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:27 - Continuance of Account.

    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 certificate of the department of revenue administration is filed with the court.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:28 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:28 - Determination of Amount.

    87:28 Determination of Amount. –||The executor or administrator shall compute the amount of all taxes due and payable under the provisions of this chapter, and shall prepare and submit the required returns to the department of revenue administration.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:29 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:29 - Lien.

    87:29 Lien. –||The taxes and interest shall be a lien on the property subject to the taxes until the same are paid; however, commencing with the date of decedent's death there shall be a 20-year statute of limitations for said lien.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:30 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:30 - Discharge of Lien.

    87:30 Discharge of Lien. –||Whenever any real estate or separate parcel thereof is subject to a lien created by this chapter, the probate court shall have jurisdiction to make such order or decree as will otherwise secure to the state the payment of any tax due, or to become due, on such real estate or separate parcel thereof, and, upon the performance of such order or decree, to discharge such lien.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:31 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:31 - Collection.

    87:31 Collection. –||An executor, administrator, trustee, grantee or donee holding property subject to said tax shall deduct the tax therefrom, or collect it from the legatee or person entitled to said property, and he or she shall not deliver property or a specific legacy subject to said tax until he or she has collected the tax thereon.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:32 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:32 - Suit for Tax.

    87:32 Suit for Tax. –||The department of revenue administration may commence an action for the recovery of any of said taxes at any time after the same become payable; and shall do so whenever the judge of probate certifies to it that the final account of an executor, administrator or trustee has been filed in such court, and that the settlement of the estate is delayed because of the nonpayment of said tax.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:33 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:33 - Notice to Appear.

    87:33 Notice to Appear. –||Whenever the department of revenue administration shall desire the attendance of an executor, administrator, or beneficiary as herein provided, it shall issue an administrative summons to appear, give testimony or produce documentation as provided in RSA 21-J:3 or RSA 21-J:5, to such person or corporation, 14 days prior to the date when such person or corporation is required to appear.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:34 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:34 - Appearance by Department.

    87:34 Appearance by Department. –||The department of revenue administration shall be entitled to appear and shall represent the state in any proceeding in any court in which the decree may in any way affect the tax. No decree in any such proceeding, or upon appeal therefrom, shall be binding upon the state, or upon a probate appeal, unless personal notice of such proceeding shall have been given to the department of revenue administration.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:35 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:35 - Records of the Estate.

    87:35 Records of the Estate. –||Every executor or administrator shall:||I. Keep such records as may be necessary to determine the amount of liability for tax under this chapter.||II. Preserve such records for a period of 3 years after the returns required by this chapter have been filed or until any litigation or prosecution under this chapter is finally determined, whichever is later.||III. Make such records available for inspection by the commissioner or the commissioner's authorized agents, upon demand, at reasonable times during regular business hours. Whoever violates the provisions of this section shall be subject to the penalties provided in RSA 21-J for such actions.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:36 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:36 - Authority to Audit.

    87:36 Authority to Audit. –||The department of revenue administration shall have the authority to audit the returns required by this chapter to determine whether there has been an error in the assessment of the taxes imposed by this chapter in accordance with the following provisions:||I. An executor, administrator, legatee, or probate court may request in writing within 2 years of the decedent's death an audit of the return.||II. The department may, on its own motion, undertake such an audit upon written notice to the executor, administrator, or legatee within the statute of limitations as provided in RSA 21-J:29, except that where a change is reported as provided in RSA 87:10, such notice shall be provided within 6 months of the receipt of such amended return.||III. An executor, administrator, or legatee may request an administrative hearing pursuant to RSA 21-J:28-b, I, II, and III.||IV. Within 30 days after notice of any adjustment ordered by the commissioner as a result of an administrative hearing, an executor, administrator, or legatee may appeal the revenue commissioner's determination to the probate court having jurisdiction over the decedent's estate. The probate court shall determine de novo the correctness of the commissioner's action.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:37 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:37 - Administration; Rulemaking.

    87:37 Administration;  Rulemaking. –||I. The commissioner of revenue administration shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and RSA 21-J.||II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:||(a) The administration of the estate tax; and||(b) The recovery of any tax, interest or penalties imposed by this chapter and RSA 21-J.||III. The commissioner may institute actions in the name of the state to recover any tax, interest, or penalties imposed by this chapter and RSA 21-J.||IV. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes. The commissioner shall also have all of the duties imposed on tax collectors by RSA 80 that are applicable to the commissioner.||V. The commissioner may take the oath of any person in the course of any hearing authorized under RSA 87:36, III. In connection with hearings, the commissioner and the executor or administrator shall have the power to compel attendance of witnesses and the production of books, records, papers, vouchers, accounts, or other documents. The commissioner and executor or administrator may take the deposition of witnesses residing within or without the state pertaining to any matter under this chapter, in the same way as depositions of witnesses are taken in civil actions in the superior court. Fees of witnesses are the same as those allowed to witnesses in the probate court and in the case of witnesses summoned by the commissioner shall be considered as an expense of administration of this chapter.||VI. Any notice required by this chapter to be given by the commissioner to an executor or administrator shall be made by first class mail to the last known address of the executor or administrator, but in the case of hearings, notice shall be given at least 10 days before the date of the hearing.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 88-A:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:1 - Definitions.

    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 subdivision, governmental agency, or local governmental agency.||III. "Person interested in the estate" means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. It includes a personal representative, guardian, and trustee.||IV. "State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.||V. "Tax" means the federal estate tax and interest payable to this state as provided in RSA 87 and any amendments thereof and penalties imposed in addition to the taxes.||VI. "Fiduciary" means executor, administrator of any description, and trustee.|||Source. 1959, 158:1, eff. Oct. 1, 1959.|
NH Rev Stat § 88-A:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:2 - Apportionment.

    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 the estate. The values used in determining the tax shall be used for that purpose.|||Source. 1959, 158:1, eff. Oct. 1, 1959.|
NH Rev Stat § 88-A:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:3 - Procedure for Determining Apportionment.

    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 to pay the tax shall determine the apportionment of the tax.||II. If the probate court finds that it is inequitable to apportion interest and penalties in the manner provided in RSA 88-A:2, because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.||III. The expenses reasonably incurred by any fiduciary and by persons interested in the estate in connection with the determination of the amount and apportionment of the tax shall be apportioned as provided in RSA 88-A:2 and charged and collected as a part of the tax apportioned. If the probate court finds it is inequitable to apportion the expenses as provided in RSA 88-A:2, it may direct apportionment thereof equitably.||IV. If the probate court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.||V. In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter, the determination of the probate court in respect thereto shall be prima facie correct.|||Source. 1959, 158:1. 1996, 83:1, eff. Jan. 1, 1997.|
NH Rev Stat § 88-A:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:4 - Method of Proration.

    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 possession of the fiduciary or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the fiduciary or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the fiduciary or other person required to pay the tax, the fiduciary or other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter.||II. If property held by the fiduciary is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the probate court having jurisdiction of the administration of the estate.|||Source. 1959, 158:1, eff. Oct. 1, 1959.|