There is a newer version of the New Hampshire Revised Statutes
2016 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 87 - TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 87:11 - Estates Affected.
NH Rev Stat § 87:11 (2016) What's This?
87:11 Estates Affected. –
The provisions hereof shall apply to the estates of all decedents dying after April 28, 1931 and shall also apply to the estate of any decedent with respect to which the United States estate tax had not been paid on April 28, 1931.
Source. 1931, 125:1. RL 88:11.
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