New Hampshire Revised Statutes
Title V - Taxation
Title 88-A - Uniform Estate Tax Apportionment Act

Section 88-A:1 - Definitions. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:2 - Apportionment. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:3 - Procedure for Determining Apportionment. - Source. 1959, 158:1. 1996, 83:1, eff. Jan. 1, 1997.

Section 88-A:4 - Method of Proration. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:5 - Allowance for Exemptions, Deductions and Credits. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:6 - No Apportionment Between Temporary and Remainder Interests. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:7 - Exoneration of Fiduciary. - Source. 1959, 158:1. 1996, 83:2, eff. Jan. 1, 1997.

Section 88-A:8 - Action by Non-Resident, Reciprocity. - Source. 1959, 158:1. 1996, 83:3, eff. Jan. 1, 1997.

Section 88-A:9 - Coordination With Federal Law. - Source. 1959, 158:1. 1996, 83:4, eff. Jan. 1, 1997.

Section 88-A:9-a - Uniformity of Interpretation. - Source. 1996, 83:5, eff. Jan. 1, 1997.

Section 88-A:10 - Short Title. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:11 - Severability. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:12 - Exception. - Source. 1959, 158:3, eff. Oct. 1, 1959.