LIVE FREE OR DIE LEGAL
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial LFoD copy, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 88-A:2 · Apportionment

Title
V: TAXATION
Chapter
88-A · UNIFORM ESTATE TAX APPORTIONMENT ACT
Status
current
Official source linked
Yes
Official source Copy section link

88-A:2 Apportionment. – Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. Source. 1959, 158:1, eff. Oct. 1, 1959.

Copy link

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