There is a newer version of the New Hampshire Revised Statutes
2014 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 87 - TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 87:4 - Liability for Tax.
NH Rev Stat § 87:4 (2014) What's This?
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.
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