reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:7 - Additional, Against Town.

85:7 Additional, Against Town. –
When an extent is issued against any selectmen or collector by the state or county treasurer, and sufficient property of such selectmen or collector cannot be found whereon to levy the same, an extent may be issued against the town, which may be levied upon the property of any inhabitant or owner of property therein.
Source.
RS 48:7. CS 51:7. GS 59:7. GL 66:7. PS 66:7. PL 71:7. RL 86:7.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:8 - Sale of Personal Property.

85:8 Sale of Personal Property. –
Personal property seized upon any extent shall be sold in the same manner as similar property is required to be sold on execution.
Source.
RS 48:8. CS 51:8. GS 59:8. GL 66:8. PS 66:8. PL 71:8. RL 86:8.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:9 - Sale of Real Estate.

85:9 Sale of Real Estate. –
Real estate of every kind so levied upon shall be sold, and a deed and return thereof made, in the manner provided by law for the sale of the equity of redemption of real estate mortgaged; and the owner thereof shall have the same right to redeem the same.
Source.
RS 48:9. CS 51:9. GS 59:9. GL 66:9. PS 66:9. PL 71:9. RL 86:9.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:10 - To Whom Directed.

85:10 To Whom Directed. –
Extents shall be directed to the sheriff of the county where they are to be executed, or his deputy, and shall be made returnable to the officer issuing the same, at a certain day named therein, which shall not be less than 60 days from the day thereof.
Source.
RS 48:10. CS 51:10. GS 59:10. GL 66:10. PS 66:10. PL 71:10. RL 86:10.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:11 - Further Extents.

85:11 Further Extents. –
If any extent shall be returned unsatisfied, further or alias extents may be issued for any sum which may remain due upon such return.
Source.
RS 48:11. CS 51:11. GS 59:11. GL 66:11. PS 66:11. PL 71:11. RL 86:11.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:12 - Fees.

85:12 Fees. –
Every extent may include the legal fees and charges incurred upon any former extent issued for the collection of the same tax.
Source.
RS 48:12. CS 51:12. GS 59:12. GL 66:12. PS 66:12. PL 71:12. RL 86:12.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:13 - Of Individuals.

85:13 Of Individuals. –
Every person upon whose property an extent against any town has been levied shall have contribution from the other inhabitants or owners of property therein for the sums so levied, and for damages, and shall recover double costs.
Source.
RS 48:13. CS 51:13. GS 59:13. GL 66:13. PS 66:13. PL 71:13. RL 86:13.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:14 - Of Towns.

85:14 Of Towns. –
Towns shall have their remedy by action against any selectman or collector through whose default any extent may have issued for all sums levied thereon, and for damages and double costs.
Source.
RS 48:14. CS 51:14. GS 59:14. GL 66:14. PS 66:14. PL 71:14. RL 86:14.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:15 - Of Selectmen.

85:15 Of Selectmen. –
Selectmen shall have their remedy by action against any collector through whose default any extent may have issued against them for all sums levied thereon, and for damages and double costs.
Source.
RS 48:15. CS 51:15. GS 59:15. GL 66:15. PS 66:15. PL 71:15. RL 86:15.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:16 - Limitation.

85:16 Limitation. –
Selectmen shall have no remedy against any town for any sum levied upon any extent issued against them on their own default, except the amount of tax without any costs of levying or costs of suit.
Source.
RS 48:17. CS 51:17. GS 59:17. GL 66:17. PS 66:17. PL 71:16. RL 86:16.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:17 - Of Collector.

85:17 Of Collector. –
Selectmen issuing any extent against a collector shall indemnify him against all costs and expenses arising to him by reason of any extent issued against him by the state or county treasurer for the same tax.
Source.
RS 48:16. CS 51:16. GS 59:16. GL 66:16. PS 66:16. PL 71:17. RL 86:17.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:1 - Tax Imposed.

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 of the New Hampshire estate tax shall be equal to the maximum federal estate tax credit allowable for state death taxes with respect to property subject to this state's jurisdiction to impose a tax.
III. If only a portion of a decedent's estate is located in this state, such maximum tax credit shall be determined by multiplying the entire amount of the credit allowable by the percentage which the gross value of the portion of the decedent's estate located in this state bears to the gross value of the entire estate.
IV. This tax shall be imposed in every case in which the credit for state death taxes paid is available as a credit on the decedent's federal estate tax return.
Source.
1931, 125:1. RL 88:1. RSA 87:1. 1955, 72:1. 1967, 110:1. 1995, 246:1. 2002, 232:3, eff. Jan. 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:2 - When Payable.

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. 1975, 439:26. 1983, 441:13. 1991, 348:9, eff. July 31, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:3 - Extension of Time.

87:3 Extension of Time. –
The department of revenue administration may, for cause shown, extend the time of payment of said tax whenever the circumstances of the case require.
Source.
1931, 125:1. RL 88:5. 1950, 5, part 8, 49:2. 1975, 439:26, eff. July 1, 1975.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:4 - Liability for Tax.

87:4 Liability for Tax. –
Administrators, executors, trustees, and grantees under a conveyance, made during the grantor's life and taxable hereunder, shall be liable for such taxes, with interest, until the same have been paid.
Source.
1931, 125:1. RL 88:3.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:5 - Lien of Tax.

87:5 Lien of Tax. –
Said taxes and interest shall be and remain a lien on the property subject to the taxes until the same are paid.
Source.
1931, 125:1. RL 88:4.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:6 - Returns and Extensions.

87:6 Returns and Extensions. –
I. The executor or administrator of the estate of every decedent whose death gives rise to a tax liability under this chapter shall, within the time prescribed by the Internal Revenue Service to file a federal estate tax return, file a return with the commissioner of revenue administration. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it must contain for the correct computation of the New Hampshire estate tax. All returns shall be signed by the administrator or executor and the return preparer if other than the administrator or executor, subject to the pains and penalty of perjury.
II. It shall be the duty of the legal representative of the estate of any decedent who was a resident of this state at the time of his death and whose estate may be subject to the payment of a United States estate tax to attach a duplicate copy of the United States estate tax return as filed with the Internal Revenue Service to the return required by paragraph I.
III. For good cause, the commissioner may extend the time within which a taxpayer is required to file a return, and if such return is filed during the period of extension, no penalty for the failure to file under RSA 21-J:31 shall be imposed, but the executor or administrator shall be liable for interest as prescribed in RSA 21-J:28. An extension of time for filing a return shall not extend the time for the payment of the taxes due under this chapter. Failure to file the return within the period of the extension shall void such extension.
IV. When the commissioner has reason to believe that an executor or administrator has failed to file a return or include any part of the taxable property in a filed return, the commissioner may require the executor or administrator to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such returns by the commissioner shall not relieve the executor or administrator of any penalty for the failure to make a correct original return or relieve them from the liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner.
V. The failure to file returns, the filing of fraudulent returns or the making, causing to be made or permitting to be made any false entry in the books or records of the estate with the intent to defraud the state or to evade the payment of the tax or any part thereof shall subject the executor or administrator to the penalties provided in RSA 21-J for such actions.
Source.
1931, 125:1. RL 88:6. 1950, 5, part 8, 49:2. RSA 87:6. 1975, 439:26. 1991, 348:10. 1995, 246:2, eff. Aug. 18, 1995.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:7 - Intent of Chapter.

87:7 Intent of Chapter. –
It is hereby declared to be the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of said United States revenue act, to the extent that this state may be entitled by the provisions of said act, by imposing additional taxes and the same shall be liberally construed to effect this purpose.
Source.
1931, 125:1. RL 88:7.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:9 - Chapter Void, When.

87:9 Chapter Void, When. –
This chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of the federal estate tax provisions within the United States Internal Revenue Code of 1986, as amended, or that portion of such provisions that allow a credit for state death taxes against the decedent's federal estate tax.
Source.
1931, 125:1. RL 88:9. RSA 87:9. 1995, 246:3, eff. Aug. 18, 1995.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:10 - Adjustments.

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 administration and the tax imposed by RSA 87:1 upon such estate shall be changed accordingly. Any additional or excess tax shall be reported to the department of revenue administration on an amended return within 90 days after receiving notice from the Internal Revenue Service that a change in the federal estate tax return has been finally determined. Any additional tax shall be paid with such return with interest as prescribed in RSA 21-J:28. Any excess tax received by the state treasurer shall be refunded after the amount shall have been certified to the state treasurer by the department of revenue administration without special appropriation therefor.
Source.
1931, 125:1. RL 88:10. 1950, 5, part 8, 49:2. RSA 87:10. 1973, 544:10. 1975, 439:26. 1991, 348:11. 1995, 246:4, eff. Aug. 18, 1995.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:11 - Estates Affected.

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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:13 - Disposition of Revenue.

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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:14 - Books; Blanks.

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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 87 - Taxation of Transfers of Certain Estates › Section 87:15 - Expenses.

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.
2002, 232:1, eff. Jan. 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.