Uniform Estate Tax Apportionment Act

  1. Law
  2. New Hampshire Revised Statutes
  3. Taxation
  4. Uniform Estate Tax Apportionment Act

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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.