If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the federal estate tax law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had been prescribed in this chapter.
N.H. Rev. Stat. Ann. § 88-A:9
Coordination With Federal Law
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. 1996, 83:4, 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.