Source. 1959, 158:1. 1996, 83:3, eff. Jan. 1, 1997.
Structure New Hampshire Revised Statutes
New Hampshire Revised Statutes
Title 88-A - Uniform Estate Tax Apportionment Act
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.