New Hampshire Statutes
§ 73:21 — Estates
New Hampshire § 73:21
This text of New Hampshire § 73:21 (Estates) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 73:21 (2026).
Text
Estates of persons deceased may be taxed to the widow, to any of the children, to the heirs, or to any other person who will consent to be considered as in possession thereof; otherwise to the heirs generally of such deceased person.
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Legislative History
RS 40:11. CS 42:14. GS 50:19. GL 54:22. PS 56:26. PL 61:21. RL 74:21.
Nearby Sections
15
§ 73:1
Residents§ 73:10
Real Estate§ 73:16-a
Personal Property on Land of Another§ 73:17
Occupant Not Owner§ 73:18
If No Occupant§ 73:19
Part Owners§ 73:2
Removal of Residence§ 73:20
Unimproved Lands§ 73:21
Estates§ 73:22
Trusts§ 73:23
Affidavit of Removal§ 73:24
Tax Paid Elsewhere§ 73:25
Lien for Tax Paid§ 73:26
§ 73:26Cite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 73:21, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/73/73%3A21.