Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose.
N.H. Rev. Stat. Ann. § 88-A:2
Apportionment
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 88–88 (13 sections).
Source. 1959, 158:1, eff
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.