This RSA section is an unofficial LFoD copy, is not legal advice, and may be incomplete, outdated, or incorrectly processed.
RSA 88-A:9 · Coordination With Federal Law
88-A:9 Coordination With Federal Law. – If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the federal estate tax law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had been prescribed in this chapter. Source. 1959, 158:1. 1996, 83:4, eff. Jan. 1, 1997.
Copy linkSource note
Source. 1959, 158:1. 1996, 83:4, eff. Jan. 1, 1997.
Source history
- 1959, 158:1
- 1996, 83:4, eff. Jan. 1, 1997
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.
-
2007 HB905
House
amend
l 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. Amend RSA 88-A:9 to read as follows: 88-A:9 Coordination With Federal Law. Except as provided in RSA 21-J:46, if the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result