Title V, Taxation

The expenses of the execution of this chapter shall be paid by the state treasurer upon the certification of the department of revenue administration and charged to the appropriations for the department of revenue administration and the bills therefor shall be submitted to the go…

Whenever in the opinion of the department of revenue administration any books, records, or papers more than 6 years old are no longer required, the department of revenue administration may destroy or cause such records to be destroyed.

Letters of administration shall not be issued to any executor or administrator until he or she has given bond to the judge of probate with sufficient sureties containing, in addition to the other conditions required by law, a condition in terms that he or she shall "pay all taxes…

An inventory and appraisal under oath of the whole of every estate, any part of which may be subject to a tax hereunder, in the form prescribed by the probate court, shall be filed in probate court by the executor, administrator, or trustee within 3 months after appointment and a…

If an executor, administrator, trustee, fiduciary, or custodian neglects or refuses to comply with any of the requirements of RSA 87:17 or RSA 87:18, such person shall be liable to a penalty of not more than $1,000, to be recovered by the department of revenue administration for …

The New Hampshire estate tax shall be payable to the department of revenue administration at the same time or times at which the United States estate tax is payable and shall bear interest as prescribed in RSA 21-J:28.

Every executor, administrator, trustee, fiduciary, or custodian having knowledge of the existence of a trust funded either prior to or as a result of the decedent's death in whole or in part with property of a decedent and which transfers a beneficial interest in property of the …

The clerk shall notify the department of revenue administration, within 30 days after the expiration of the 3-month period under RSA 87:18, of the failure of any executor, administrator or trustee to file such inventory and appraisal.

The clerk shall send to the department of revenue administration, by mail, a copy of every will within 7 days after it is filed, unless notified by the department of revenue administration that such copies will not be required. The clerk shall also furnish such copies of papers, …

If an executor or administrator shall fail to file an inventory and appraisal in the probate court as provided in RSA 87:18, or if the department of revenue administration is not satisfied with the inventory and appraisal which is filed, the department of revenue administration m…

The expense of such appraisal shall be a charge upon the estate of the decedent, as an expense of administration, in all cases where an inventory and appraisal has not been filed as provided in RSA 87:18; otherwise the expense shall be paid by the state treasurer.

No final account or motion for summary administration of an executor, administrator, or trustee shall be allowed by the probate court until the certificate of the department of revenue administration has been filed in said court, stating that all tax returns required by the provi…

A certificate from the department of revenue administration verifying that the required returns have been filed and the amount of the self-assessed tax reported has been paid may be requested by the executor, administrator, the clerk, or the judge of the probate court having juri…

Whenever a final account is otherwise in order for allowance by the court, but the certificate of the department of revenue administration, as provided in RSA 87:26, is not produced or on file in the probate court, the account shall be continued by the judge of probate until the …

The executor or administrator shall compute the amount of all taxes due and payable under the provisions of this chapter, and shall prepare and submit the required returns to the department of revenue administration.

The taxes and interest shall be a lien on the property subject to the taxes until the same are paid; however, commencing with the date of decedent's death there shall be a 20-year statute of limitations for said lien.

The department of revenue administration may, for cause shown, extend the time of payment of said tax whenever the circumstances of the case require.

Whenever any real estate or separate parcel thereof is subject to a lien created by this chapter, the probate court shall have jurisdiction to make such order or decree as will otherwise secure to the state the payment of any tax due, or to become due, on such real estate or sepa…

An executor, administrator, trustee, grantee or donee holding property subject to said tax shall deduct the tax therefrom, or collect it from the legatee or person entitled to said property, and he or she shall not deliver property or a specific legacy subject to said tax until h…

The department of revenue administration may commence an action for the recovery of any of said taxes at any time after the same become payable; and shall do so whenever the judge of probate certifies to it that the final account of an executor, administrator or trustee has been …

Whenever the department of revenue administration shall desire the attendance of an executor, administrator, or beneficiary as herein provided, it shall issue an administrative summons to appear, give testimony or produce documentation as provided in RSA 21-J:3 or RSA 21-J:5, to …

The department of revenue administration shall be entitled to appear and shall represent the state in any proceeding in any court in which the decree may in any way affect the tax. No decree in any such proceeding, or upon appeal therefrom, shall be binding upon the state, or upo…

Every executor or administrator shall: I. Keep such records as may be necessary to determine the amount of liability for tax under this chapter. II. Preserve such records for a period of 3 years after the returns required by this chapter have been filed or until any litigation or…

The department of revenue administration shall have the authority to audit the returns required by this chapter to determine whether there has been an error in the assessment of the taxes imposed by this chapter in accordance with the following provisions: I. An executor, adminis…

I. The commissioner of revenue administration shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and RSA 21-J. II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration of the estate tax; and (b) T…

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.

Said taxes and interest shall be and remain a lien on the property subject to the taxes until the same are paid.

I. The executor or administrator of the estate of every decedent whose death gives rise to a tax liability under this chapter shall, within the time prescribed by the Internal Revenue Service to file a federal estate tax return, file a return with the commissioner of revenue admi…

It is hereby declared to be the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of said United States revenue act, to the extent that this state may be entitled by the provisions of said act, by imposing additiona…

This chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of the federal estate tax provisions within the United States Internal Revenue Code of 1986, as amended, or that portion of such provisions …