United States — New Hampshire
RSA 87:4. Liability for Tax.
1 provisions
Administrators, executors, trustees, and grantees under certain taxable conveyances are liable for the taxes and interest until paid.
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United States — New Hampshire
RSA 87:5. Lien of Tax.
1 provisions
Said taxes and interest stay a lien on the taxed property until they are paid.
Act or statute Open & ChatUnited States — New Hampshire
RSA 87:6. Returns and Extensions.
1 provisions
Executors or administrators of estates with a tax liability must file the return by the IRS deadline and may need to attach the federal estate tax return, sign the return, and respond to commissioner requests; extensions are possible for good cause.
Act or statute Open & ChatUnited States — New Hampshire
RSA 87:7. Intent of Chapter.
1 provisions
This section says the chapter’s purpose is to secure for the state a credit under the referenced U.S. revenue act, by imposing additional taxes, and it should be read broadly to achieve that purpose.
Act or statute Open & ChatUnited States — New Hampshire
RSA 87:9. Chapter Void, When.
1 provisions
This chapter becomes void for estates of people who die after the federal estate tax repeal date described in the section.
Act or statute Open & ChatUnited States — New Hampshire
RSA 90:1. Definitions.
1 provisions
This section defines several terms used in the chapter, including “executor,” “taxing official,” “death tax,” and “interested person.”
Act or statute Open & ChatUnited States — New Hampshire
RSA 90:2. Election to Invoke Provisions of Chapter; Rejection of Election.
1 provisions
If multiple states claim a decedent’s domicile and no court has decided it for death-tax purposes, an executor or state taxing official may invoke this chapter by mailed notice; an executor may reject that election within 40 days.
Act or statute Open & ChatUnited States — New Hampshire
RSA 90:3. Agreement With Other Taxing Officials and Executors as to Death Tax, Etc.
1 provisions
The department of revenue administration may make a written agreement with taxing officials and executors to accept a lump sum for the death tax, and the executor must pay an additional percentage if the estate-credit condition applies.
Act or statute Open & ChatUnited States — New Hampshire
RSA 90:4. Determination of Domicile in Absence of Agreement.
1 provisions
If no agreement is reached, or one year passes after the election, a board determines the decedent’s domicile for death tax purposes.
Act or statute Open & ChatUnited States — New Hampshire
RSA 90:5. Penalties and Interest for Nonpayment of Tax.
1 provisions
If the board of arbitration finds the decedent died domiciled in this state, penalties and interest for nonpayment of the tax are capped at 4% per year in the period from the election date to the board’s final determination.
Act or statute Open & ChatUnited States — New Hampshire
RSA 90:6. Reciprocal Character.
1 provisions
This chapter applies only when every state involved already has a law substantially similar to this chapter.
Act or statute Open & ChatUnited States — New Hampshire
RSA 91:2. Aliens.
1 provisions
A non-citizen of the United States cannot hold a municipal office.
Act or statute Open & ChatUnited States — New Hampshire
RSA 91:3. Removal by Address.
1 provisions
The governor may remove certain officers if the council consents and both houses of the legislature address it.
Act or statute Open & ChatUnited States — New Hampshire
RSA 91:4. Undated Resignations Prohibited.
1 provisions
An appointed state official’s term ends immediately when an undated resignation is delivered to the appointing official, and an appointing official who accepts such a resignation is subject to a $1,000 fine.
Act or statute Open & ChatUnited States — New Hampshire
RSA 92:1. Tenure.
1 provisions
Officers appointed by the governor and council must hold office for 5 years and be commissioned, except judicial and military officers and officers whose terms are otherwise fixed by law.
Act or statute Open & ChatUnited States — New Hampshire
RSA 92:2. Oath Required.
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People chosen or appointed to certain public offices or positions must take and subscribe the required oath or declaration before acting.
Act or statute Open & ChatUnited States — New Hampshire
RSA 92:3. Affirmation in Lieu of.
1 provisions
A person who is conscientiously scrupulous of swearing may use “affirm” instead of “swear” in an oath, and the specified alternative wording may be used.
Act or statute Open & ChatUnited States — New Hampshire
RSA 92:4. Ceremony.
1 provisions
When swearing, no ceremony other than holding up the right hand is necessary.
Act or statute Open & ChatUnited States — New Hampshire
RSA 92:5. Who May Administer.
1 provisions
This section lists who may administer official oaths to different categories of officers and officials.
Act or statute Open & ChatUnited States — New Hampshire
RSA 92:6. Certification and Recording.
1 provisions
The person administering an official oath must certify it and return it promptly to the recording officer of the body that made the election or appointment.
Act or statute Open & Chat