There is a newer version of the New Hampshire Revised Statutes
2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 87 — TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 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.
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