reglab/housing_qa huggingface dataset:
NH Rev Stat § 88-A:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:5 - Allowance for Exemptions, Deductions and Credits.

    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 of the purposes of the gift shall inure to the benefit of the person bearing such relationship or receiving the gift; except that when an interest is subject to a prior present interest which is not allowable as a deduction, the tax apportionable against the present interest shall be paid from principal.||III. Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or his estate shall inure to the proportionate benefit of all persons liable to apportionment.||IV. Any credit for inheritance, succession or estate taxes or taxes in the nature thereof in respect to property or interests includable in the estate shall inure to the benefit of the persons or interests chargeable with the payment thereof to the extent that, or in proportion as the credit reduces the tax.||V. To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in RSA 88-A:2, and to that extent no apportionment shall be made against the property. The sentence immediately preceding shall not apply to any case where the result will be to deprive the estate of a deduction otherwise allowable under Section 2053(d) of the Internal Revenue Code of 1954 of the United States or amendments thereof, relating to deduction for state death taxes on transfers for public, charitable or religious uses.|||Source. 1959, 158:1, eff. Oct. 1, 1959.|
NH Rev Stat § 88-A:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:6 - No Apportionment Between Temporary and Remainder Interests.

    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, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.|||Source. 1959, 158:1, eff. Oct. 1, 1959.|
NH Rev Stat § 88-A:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:7 - Exoneration of Fiduciary.

    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 final determination of the tax. A fiduciary or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the 3 months' period shall not be subject to any liability or surcharge because any portion of tax apportioned to any person interested in the estate was collectable at a time following the death of the decedent but thereafter became uncollectible. If the fiduciary or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be paid from the residuary estate. To the extent that the residuary estate is not adequate, the balance shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment.|||Source. 1959, 158:1. 1996, 83:2, eff. Jan. 1, 1997.|
NH Rev Stat § 88-A:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:8 - Action by Non-Resident, Reciprocity.

    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 to another state or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state shall be prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy.|||Source. 1959, 158:1. 1996, 83:3, eff. Jan. 1, 1997.|
NH Rev Stat § 88-A:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:9 - Coordination With Federal Law.

    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 been prescribed in this chapter.|||Source. 1959, 158:1. 1996, 83:4, eff. Jan. 1, 1997.|
NH Rev Stat § 88-A:9-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:9-a - Uniformity of Interpretation.

    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.|
NH Rev Stat § 88-A:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:10 - Short Title.

    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.|
NH Rev Stat § 88-A:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:11 - Severability.

    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 severable.|||Source. 1959, 158:1, eff. Oct. 1, 1959.|
NH Rev Stat § 88-A:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 88-A - Uniform Estate Tax Apportionment Act|Section 88-A:12 - Exception.

    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.|
NH Rev Stat § 90:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 90 - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 90:1 - Definitions.

    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 or body designated in the statute of such state substantially similar to this chapter;||III. "Death tax," any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax," "transfer tax," "succession tax," "estate tax," "death duty," "death dues," or otherwise;||IV. "Interested person," any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.|||Source. 1949, 21:1, par. 1. 1950, 5, part 8, 49:2. 1973, 544:8, eff. Sept. 1, 1973.|
NH Rev Stat § 90:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 90 - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 90:2 - Election to Invoke Provisions of Chapter; Rejection of Election.

    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 any of such states, any executor, or the taxing official of any such state, may elect to invoke the provisions of this chapter. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within 40 days after the receipt of such notice of election. If such election be rejected, no further proceedings shall be had under this chapter. If such election be not rejected, the dispute as to the death taxes shall be determined solely as hereinafter provided, and no other proceedings to determine or assess such death taxes shall thereafter be instituted in the courts of this state or otherwise.|||Source. 1949, 21:1, par. 2, eff. Feb. 17, 1949.|
NH Rev Stat § 90:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 90 - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 90:3 - Agreement With Other Taxing Officials and Executors as to Death Tax, Etc.

    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 a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state; provided, that said agreement also fixes the amount to be paid the other state or states. If an agreement cannot be reached and the arbitration proceeding specified in RSA 90:4 is commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding. Upon the filing of such agreement or duplicate thereof with the department of revenue administration, an assessment shall be made as therein provided and such assessment, except as hereinafter provided, shall finally and conclusively fix and determine the amount of death tax due this state. In the event that the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the department of revenue administration the same percentage of the difference between such aggregate amount and the amount of such credit, as the amount payable to this state under the agreement bears to such aggregate amount.|||Source. 1949, 21:1, par. 3. 1950, 5, part 8, 49:2. RSA 90:3. 1973, 544:10. 1975, 439:26, eff. July 1, 1975.|
NH Rev Stat § 90:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 90 - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 90:5 - Penalties and Interest for Nonpayment of Tax.

    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 board, shall not exceed, in the aggregate, 4 percent of the amount of the taxes per annum.|||Source. 1949, 21:1, par. 5, eff. Feb. 17, 1949.|
NH Rev Stat § 90:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 90 - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes|Section 90:6 - Reciprocal Character.

    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.|
NH Rev Stat § 91:1 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91 - Eligibility to Hold Public Office; Removal|Section 91:1 - Repealed by 1979, 10:1, eff. May 18, 1979.

    91:1 Repealed by 1979, 10:1, eff. May 18, 1979. –|
NH Rev Stat § 91:2 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91 - Eligibility to Hold Public Office; Removal|Section 91:2 - Aliens.

    91:2 Aliens. –||No person is eligible to hold any municipal office, elective or appointive, who is not a citizen of the United States.|||Source. 1949, 214:2, eff. May 26, 1949.|
NH Rev Stat § 91:3 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91 - Eligibility to Hold Public Office; Removal|Section 91:3 - Removal by Address.

    91:3 Removal by Address. –||All officers appointed by the governor and council, or chosen by the legislature, may be removed by the governor, with consent of the council, upon address of both houses of the legislature.|||Source. RS 15:9. CS 15:9. GS 17:9. GL 18:9. PS 19:9. PL 18:9. RL 26:9.|
NH Rev Stat § 91:4 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91 - Eligibility to Hold Public Office; Removal|Section 91:4 - Undated Resignations Prohibited.

    91:4 Undated Resignations Prohibited. –||The term of office of any appointed state official who delivers an undated resignation of his position to the appointing official for the position shall cease immediately upon such delivery. Any appointing official who accepts an undated resignation from a state official appointed by him shall, notwithstanding RSA title LXII, be subject to a fine of $1,000.|||Source. 1975, 77:4, eff. April 10, 1975.|
NH Rev Stat § 91-A:1 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:1 - Preamble.

    91-A:1 Preamble. –||Openness in the conduct of public business is essential to a democratic society. The purpose of this chapter is to ensure both the greatest possible public access to the actions, discussions and records of all public bodies, and their accountability to the people.|||Source. 1967, 251:1. 1971, 327:1. 1977, 540:1, eff. Sept. 13, 1977.|
NH Rev Stat § 91-A:2-a (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:2-a - Communications Outside Meetings.

    91-A:2-a Communications Outside Meetings. –||I. Unless exempted from the definition of "meeting" under RSA 91-A:2, I, public bodies shall deliberate on matters over which they have supervision, control, jurisdiction, or advisory power only in meetings held pursuant to and in compliance with the provisions of RSA 91-A:2, II or III.||II. Communications outside a meeting, including, but not limited to, sequential communications among members of a public body, shall not be used to circumvent the spirit and purpose of this chapter as expressed in RSA 91-A:1.|||Source. 2008, 303:4, eff. July 1, 2008.|
NH Rev Stat § 91-A:2-b (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:2-b - Repealed by 2012, 232:14, eff. Dec. 1, 2012.

    91-A:2-b Repealed by 2012, 232:14, eff. Dec. 1, 2012. –|
NH Rev Stat § 91-A:5-a (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:5-a - Limited Purpose Release.

    91-A:5-a Limited Purpose Release. –||Records from non-public sessions under RSA 91-A:3, II(i) or that are exempt under RSA 91-A:5, VI may be released to local or state safety officials. Records released under this section shall be marked "limited purpose release" and shall not be redisclosed by the recipient.|||Source. 2002, 222:5, eff. Jan. 1, 2003.|
NH Rev Stat § 91-A:6 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:6 - Employment Security.

    91-A:6 Employment Security. –||This chapter shall apply to RSA 282-A, relative to employment security; however, in addition to the exemptions under RSA 91-A:5, the provisions of RSA 282-A:117-123 shall also apply; this provision shall be administered and construed in the spirit of that section, and the exemptions from the provisions of this chapter shall include anything exempt from public inspection under RSA 282-A:117-123 together with all records and data developed from RSA 282-A:117-123.|||Source. 1967, 251:1. 1981, 576:5, eff. July 1, 1981.|
NH Rev Stat § 91-A:7 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:7 - Violation.

    91-A:7 Violation. –||Any person aggrieved by a violation of this chapter may petition the superior court for injunctive relief. In order to satisfy the purposes of this chapter, the courts shall give proceedings under this chapter high priority on the court calendar. Such a petitioner may appear with or without counsel. The petition shall be deemed sufficient if it states facts constituting a violation of this chapter, and may be filed by the petitioner or his or her counsel with the clerk of court or any justice thereof. Thereupon the clerk of court or any justice shall order service by copy of the petition on the person or persons charged. Subject to objection by either party, all documents filed with the petition and any response thereto shall be considered as evidence by the court. All documents submitted shall be provided to the opposing party prior to a hearing on the merits. When any justice shall find that time probably is of the essence, he or she may order notice by any reasonable means, and he or she shall have authority to issue an order ex parte when he or she shall reasonably deem such an order necessary to insure compliance with the provisions of this chapter.|||Source. 1967, 251:1. 1977, 540:5. 2008, 303:5, eff. July 1, 2008. 2018, 289:1, eff. Jan. 1, 2019.|
NH Rev Stat § 91-A:8 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:8 - Remedies.

    91-A:8 Remedies. –||I. If any public body or public agency or officer, employee, or other official thereof, violates any provisions of this chapter, such public body or public agency shall be liable for reasonable attorney's fees and costs incurred in a lawsuit under this chapter, provided that the court finds that such lawsuit was necessary in order to enforce compliance with the provisions of this chapter or to address a purposeful violation of this chapter. Fees shall not be awarded unless the court finds that the public body, public agency, or person knew or should have known that the conduct engaged in was in violation of this chapter or if the parties, by agreement, provide that no such fees shall be paid.||II. The court may award attorney's fees to a public body or public agency or employee or member thereof, for having to defend against a lawsuit under the provisions of this chapter, when the court finds that the lawsuit is in bad faith, frivolous, unjust, vexatious, wanton, or oppressive.||III. The court may invalidate an action of a public body or public agency taken at a meeting held in violation of the provisions of this chapter, if the circumstances justify such invalidation.||IV. If the court finds that an officer, employee, or other official of a public body or public agency has violated any provision of this chapter in bad faith, the court shall impose against such person a civil penalty of not less than $250 and not more than $2,000. Upon such finding, such person or persons may also be required to reimburse the public body or public agency for any attorney's fees or costs it paid pursuant to paragraph I. If the person is an officer, employee, or official of the state or of an agency or body of the state, the penalty shall be deposited in the general fund. If the person is an officer, employee, or official of a political subdivision of the state or of an agency or body of a political subdivision of the state, the penalty shall be payable to the political subdivision.||V. The court may also enjoin future violations of this chapter, and may require any officer, employee, or other official of a public body or public agency found to have violated the provisions of this chapter to undergo appropriate remedial training, at such person or person's expense.|||Source. 1973, 113:1. 1977, 540:6. 1986, 83:7. 2001, 289:3. 2008, 303:6. 2012, 206:1, eff. Jan. 1, 2013.|
NH Rev Stat § 91-A:8-a (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:8-a - Repealed by 2017, 126:2, eff. November 1, 2017.

    91-A:8-a Repealed by 2017, 126:2, eff. November 1, 2017. –|
NH Rev Stat § 91-A:9 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:9 - Destruction of Certain Information Prohibited.

    91-A:9 Destruction of Certain Information Prohibited. –||A person is guilty of a misdemeanor who knowingly destroys any information with the purpose to prevent such information from being inspected or disclosed in response to a request under this chapter. If a request for inspection is denied on the grounds that the information is exempt under this chapter, the requested material shall be preserved for 90 days or while any lawsuit pursuant to RSA 91-A:7-8 is pending.|||Source. 2002, 175:1, eff. Jan. 1, 2003.|
NH Rev Stat § 91-A:11 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-A - Access to Governmental Records and Meetings|Section 91-A:11 - to 91-A:15 Repealed by 2005, 3:2, eff. Nov. 1, 2010.

    91-A:11 to 91-A:15 Repealed by 2005, 3:2, eff. Nov. 1, 2010. –|
NH Rev Stat § 91-B:1 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 91-B - Public Notice by Radio or Television|Section 91-B:1 - Definitions.

    91-B:1 Definitions. –||In this chapter:||I. "Broadcast" means the transmission of information by means of radio or television facilities.||II. "Notice" means any notice that is required by law to be published or any concise summary or description of the notice.||III. "Station" means any radio or television station licensed for commercial operation by the Federal Communications Commission.|||Source. 1983, 117:1, eff. July 24, 1983.|