2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 73 — PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED
Section 73:22 Trusts.
The real and personal estate of any legatee or ward, and all taxable property held in trust, shall be taxed to the administrator, guardian, conservator or trustee, the real estate in the town in which it is situated, and the personal estate in the town in which such administrator, trustee, guardian or conservator resides, if in this state; otherwise in the town in which such legatee, ward or person beneficially interested resides, if in this state; otherwise in the town in which the deceased resided at death.
Source. RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27. 1915, 172:1. PL 61:22. RL 74:22. RSA 73:22. 1971, 363:10, eff. June 28, 1971.
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