N.H. Rev. Stat. Ann. ch. 88-A – Uniform Estate Tax Apportionment Act | Midpage

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New Hampshire Revised Statutes Annotated

Chapter 88-A

N.H. Rev. Stat. Ann. ch. 88-A

Uniform Estate Tax Apportionment Act

88-A:1Definitions 88-A:2Apportionment 88-A:3Procedure for Determining Apportionment 88-A:4Method of Proration 88-A:5Allowance for Exemptions, Deductions and Credits 88-A:6No Apportionment Between Temporary and Remainder Interests 88-A:7Exoneration of Fiduciary 88-A:8Action by Non-Resident, Reciprocity 88-A:9Coordination With Federal Law 88-A:9-aUniformity of Interpretation 88-A:10Short Title 88-A:11Severability 88-A:12Exception