No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
N.H. Rev. Stat. Ann. § 88-A:6
No Apportionment Between Temporary and Remainder Interests
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 88-A:1 to 88-A:9-a (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.