There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 77 - TAXATION OF INCOMES
Section 77:9 - Decedents' Estates.
NH Rev Stat § 77:9 (2015) What's This?
77:9 Decedents' Estates. – The estates of deceased persons who last dwelt in this state shall be subject to the taxes imposed by this chapter upon all taxable income received by such persons during their lifetime, which has not already been taxed. The income received by such estates during administration shall be taxable to the estate, except such proportion thereof as equals the proportion of the estate to be distributed to non-taxable persons or organizations. The commissioner of revenue administration and executors and administrators of estates may effect a settlement by compromise of any question of doubt or dispute arising under this section.
Source. 1923, 65:7. PL 65:9. 1929, 9:1. RL 78:9. RSA 77:9. 1973, 544:8, eff. Sept. 1, 1973.
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