There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 88-A - UNIFORM ESTATE TAX APPORTIONMENT ACT
Section 88-A:6 - No Apportionment Between Temporary and Remainder Interests.
NH Rev Stat § 88-A:6 (2015) What's This?
88-A:6 No Apportionment Between Temporary and Remainder Interests. – No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
Source. 1959, 158:1, eff. Oct. 1, 1959.
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