This RSA section is an unofficial LFoD copy, is not legal advice, and may be incomplete, outdated, or incorrectly processed.
RSA 88-A:8 · Action by Non-Resident, Reciprocity
88-A:8 Action by Non-Resident, Reciprocity. – Subject to this section a fiduciary acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state shall be prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy. Source. 1959, 158:1. 1996, 83:3, eff. Jan. 1, 1997.
Copy linkSource note
Source. 1959, 158:1. 1996, 83:3, eff. Jan. 1, 1997.
Source history
- 1959, 158:1
- 1996, 83:3, eff. Jan. 1, 1997
Related materials
Bill relationships
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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
- In re Estate of Alice Bemis Thompson - May 17, 1978 - Supreme Court opinion