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RSA 90:2 · Election to Invoke Provisions of Chapter; Rejection of Election

Title: V: TAXATION
Chapter: 90 · SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES
Status: current
Official source linked: Yes

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90:2 Election to Invoke Provisions of Chapter; Rejection of Election. – In any case in which this state and one or more other states each claims that it was the domicile of a decedent at the time of his death, and no judicial determination of domicile for death tax purposes has been made in any of such states, any executor, or the taxing official of any such state, may elect to invoke the provisions of this chapter. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within 40 days after the receipt of such notice of election. If such election be rejected, no further proceedings shall be had under this chapter. If such election be not rejected, the dispute as to the death taxes shall be determined solely as hereinafter provided, and no other proceedings to determine or assess such death taxes shall thereafter be instituted in the courts of this state or otherwise. Source. 1949, 21:1, par. 2, eff. Feb. 17, 1949.

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Source note

Source. 1949, 21:1, par. 2, eff. Feb. 17, 1949.

Source history

1949, 21:1, par. 2, eff. Feb. 17, 1949

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Bill relationships

2026 HB111 reference · effective 2022-07-01
rized practice of law. FISCAL IMPACT: Estimated State Impact FY 2025 FY 2026 FY 2027 FY 2028 Revenue $0 Indeterminable Indeterminable $0 Revenue Fund(s) General Fund, Judicial Branch Facility Improvement Fund (RSA 490:26-c) and Technology Fund (RSA 490:26-h) Expenditures* $0 $170,706 $175,948 $0 Funding Source(s) General Fund Appropriations* $0 $0 $0 $0 Funding Source(s) None *Expenditure = Cost of bill *Appropriation = Authoriz
2026 HB111 reference · effective 2022-07-01
T: Estimated State Impact FY 2025 FY 2026 FY 2027 FY 2028 Revenue $0 Indeterminable Indeterminable $0 Revenue Fund(s) General Fund, Judicial Branch Facility Improvement Fund (RSA 490:26-c) and Technology Fund (RSA 490:26-h) Expenditures* $0 $170,706 $175,948 $0 Funding Source(s) General Fund Appropriations* $0 $0 $0 $0 Funding Source(s) None *Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill ME
2026 HB111-FN reference
FY 2026 FY 2027 FY 2028 Revenue $0 Indeterminable Indeterminable $0 Revenue Fund(s) General Fund, Judicial Branch Facility Improvement Fund (RSA 490:26-c) and Technology Fund (RSA 490:26-h) Expenditures* $0 $170,706 $175,948 $0 Funding Source(s) General Fund Appropriations* $0 $0 $0 $0 Funding Source(s) None *Ex
2026 HB111-FN reference
Revenue $0 Indeterminable Indeterminable $0 Revenue Fund(s) General Fund, Judicial Branch Facility Improvement Fund (RSA 490:26-c) and Technology Fund (RSA 490:26-h) Expenditures* $0 $170,706 $175,948 $0 Funding Source(s) General Fund Appropriations* $0 $0 $0 $0 Funding Source(s) None *Expenditure = Cost of bill
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ort the operation of the office of mediation and arbitration and the office of family mediation. The fund shall consist of: (a) All moneys collected pursuant to RSA 461-A:7, X, RSA 490:27, II, RSA 490-D:12, III, RSA 503:4, II, and RSA 502-A:28, III. (b) Any moneys appropriated to the fund by the general court. (c) Any moneys collected by the office of mediation and arbitration and the office of famil
2026 HB652 amend · effective 2026-01-01
any such renewal with respect to applicable statutes shall be effective only upon the concurrence of the governor. 34 Supreme Court; Law Library; Cross-Reference Deleted. Amend RSA 490:25, III to read as follows: III. Receive and accept at any time funds from the sale or exchange of books, pamphlets, maps, manuscripts, and other related material, or from the sale of data base services, barcodes, catalo
2026 HB652 add · effective 2026-01-01
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aterial, or from fees and fines as established by the law library and approved by the supreme court. Any funds accruing to the law library from such sources and as provided under RSA 490:24, I; [RSA 490-D:12, II;] RSA 499:18, II; RSA 502-A:28, II; and RSA 547:27-c, II shall be paid into the state treasury and held in a continually appropriated fund which shall not lapse for the use of the law library upon
2026 HB652-FN amend · effective 2026-01-01
any such renewal with respect to applicable statutes shall be effective only upon the concurrence of the governor. 34 Supreme Court; Law Library; Cross-Reference Deleted. Amend RSA 490:25, III to read as follows: III. Receive and accept at any time funds from the sale or exchange of books, pamphlets, maps, manuscripts, and other related material, or from the sale of data base services, barcodes, catalo
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ort the operation of the office of mediation and arbitration and the office of family mediation. The fund shall consist of: (a) All moneys collected pursuant to RSA 461-A:7, X, RSA 490:27, II, RSA 490-D:12, III, RSA 503:4, II, and RSA 502-A:28, III. (b) Any moneys appropriated to the fund by the general court. (c) Any moneys collected by the office of mediation and arbitration and the office of famil
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rd shall be paid [$50] $250 a day and their necessary expenses while actually engaged in the performance of their duties. 141:180 Court Fees and Fines; Equitable Fee Schedule; Credit Card Service Charge. Amend RSA 490:26-a to read as follows: 490:26-a Court Fees and Fines; Credit Card Payments. I. The supreme court shall establish by rule an equitable fee schedule for all courts in the state. II.[ (a) Except as provided in subpa