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2022 New Hampshire Revised Statutes
Title V - Taxation
Title 88-A - Uniform Estate Tax Apportionment Act
- Section 88-A:1 - Definitions.
- Section 88-A:2 - Apportionment.
- Section 88-A:3 - Procedure for Determining Apportionment.
- Section 88-A:4 - Method of Proration.
- Section 88-A:5 - Allowance for Exemptions, Deductions and Credits.
- Section 88-A:6 - No Apportionment Between Temporary and Remainder Interests.
- Section 88-A:7 - Exoneration of Fiduciary.
- Section 88-A:8 - Action by Non-Resident, Reciprocity.
- Section 88-A:9 - Coordination With Federal Law.
- Section 88-A:9-a - Uniformity of Interpretation.
- Section 88-A:10 - Short Title.
- Section 88-A:11 - Severability.
- Section 88-A:12 - Exception.
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