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N.H. Rev. Stat. Ann. § 87:4

Liability for Tax

Source. 1931, 125:1

Administrators, executors, trustees, and grantees under a conveyance, made during the grantor's life and taxable hereunder, shall be liable for such taxes, with interest, until the same have been paid.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.