New Hampshire Chapter 88-A — Uniform Estate Tax Apportionment Act

13 sections hosted, reproduced from the official public-domain source.

N.H. Rev. Stat. Ann. § 88-A:1— Definitions
N.H. Rev. Stat. Ann. § 88-A:2— Apportionment
N.H. Rev. Stat. Ann. § 88-A:3— Procedure for Determining Apportionment
N.H. Rev. Stat. Ann. § 88-A:4— Method of Proration
N.H. Rev. Stat. Ann. § 88-A:5— Allowance for Exemptions, Deductions and Credits
N.H. Rev. Stat. Ann. § 88-A:6— No Apportionment Between Temporary and Remainder Interests
N.H. Rev. Stat. Ann. § 88-A:7— Exoneration of Fiduciary
N.H. Rev. Stat. Ann. § 88-A:8— Action by Non-Resident, Reciprocity
N.H. Rev. Stat. Ann. § 88-A:9— Coordination With Federal Law
N.H. Rev. Stat. Ann. § 88-A:9-a— Uniformity of Interpretation
N.H. Rev. Stat. Ann. § 88-A:10— Short Title
N.H. Rev. Stat. Ann. § 88-A:11— Severability
N.H. Rev. Stat. Ann. § 88-A:12— Exception