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RSA 88-A:6 · No Apportionment Between Temporary and Remainder Interests

Title: V: TAXATION
Chapter: 88-A · UNIFORM ESTATE TAX APPORTIONMENT ACT
Status: current
Source snapshot: This LFoD copy uses the imported RSA source version labeled current official online RSA snapshot; active text dated from source history effective 1959-10-01.
Official source: Available

Official source Copy section link

88-A:6 No Apportionment Between Temporary and Remainder Interests. – No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder. 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.