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RSA 73:22 · Trusts

Title: V: TAXATION
Chapter: 73 · PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED
Status: current
Official source linked: Yes

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73:22 Trusts. – The real and personal estate of any legatee or ward, and all taxable property held in trust, shall be taxed to the administrator, guardian, conservator or trustee, the real estate in the town in which it is situated, and the personal estate in the town in which such administrator, trustee, guardian or conservator resides, if in this state; otherwise in the town in which such legatee, ward or person beneficially interested resides, if in this state; otherwise in the town in which the deceased resided at death. Source. RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27. 1915, 172:1. PL 61:22. RL 74:22. RSA 73:22. 1971, 363:10, eff. June 28, 1971.

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Source note

Source. RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27. 1915, 172:1. PL 61:22. RL 74:22. RSA 73:22. 1971, 363:10, eff. June 28, 1971.

Source history

1915, 172:1. PL 61:22. RL 74:22. RSA 73:22
1971, 363:10, eff. June 28, 1971
RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27

Related materials

Bill relationships

2026 HB244 amend · effective 2026-07-01
673:18 to read as follows: Abolition of Boards[,] or Zoning Ordinances[, or Building Codes] 28 Transfer of Documents Upon Abolition of Zoning Ordinance or Building Code. Amend RSA 673:22 section heading to read as follows: 673:22 Transfer of Documents Upon Abolition of Zoning Ordinance [or Building Code]. 29 Appeals Where There is a Zoning Ordinance. Amend the introductory paragraph of RSA 674:13,