Section 87:9 Chapter Void, When.

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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.