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RSA 88-A:1 · Definitions

Title
V: TAXATION
Chapter
88-A · UNIFORM ESTATE TAX APPORTIONMENT ACT
Status
current
Official source linked
Yes
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88-A:1 Definitions. – In this chapter:

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I.

"Estate" means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state as provided in RSA 87 and any amendments thereof.

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II.

"Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency.

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III.

"Person interested in the estate" means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. It includes a personal representative, guardian, and trustee.

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IV.

"State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.

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V.

"Tax" means the federal estate tax and interest payable to this state as provided in RSA 87 and any amendments thereof and penalties imposed in addition to the taxes.

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VI.

"Fiduciary" means executor, administrator of any description, and trustee. Source. 1959, 158:1, eff. Oct. 1, 1959.

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Source note

Source. 1959, 158:1, eff. Oct. 1, 1959.

Source history

  • 1959, 158:1, eff. Oct. 1, 1959

Related materials

Bill relationships

  • 2007 HB905 House reference

    n of Title V to Parties to Civil Unions 21-J:46 Application of Title V to Parties to Civil Unions. The provisions of title V of the Revised Statutes Annotated, including RSA 72, RSA 77, RSA 77-B, RSA 78-B, and RSA 88-A, shall apply to parties to a civil union as if federal income tax law and federal estate and gift tax law recognized such a civil union in the same manner as New Hampshire law. 6 Estate Tax Apportionment Act.

Opinions and discipline decisions mentioning this RSA