There is a newer version of the New Hampshire Revised Statutes
2015 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.
NH Rev Stat § 90:5 (2015) What's This?
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.
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