™Your Policy Risk Impact Agent
58 chapters · 797 sections in this title.
RSA 90:1 Definitions
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When used in this chapter the following terms shall have the following meanings: I. "Executor," any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; II. "Taxing official," the commissioner of revenue administration in this stat…
RSA 90:2 Election to Invoke Provisions of Chapter; Rejection of Election
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In any case in which this state and one or more other states each claims that it was the domicile of a decedent at the time of his death, and no judicial determination of domicile for death tax purposes has been made in any of such states, any executor, or the taxing official of …
RSA 90:3 Agreement With Other Taxing Officials and Executors as to Death Tax, Etc
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In any case in which an election is made as provided in RSA 90:2 and not rejected, the department of revenue administration may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any death tax…
RSA 90:4 Determination of Domicile in Absence of Agreement
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If in any such case it shall appear that an agreement cannot be reached as provided in RSA 90:3, or if one year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of his death shall be determine…
