New Hampshire Statutes
§ 73:22 — Trusts
The real and personal estate of any legatee or ward, and all taxable property held in trust, shall be taxed to the administrator, guardian, conservator or trustee, the real estate in the town in which it is situated, and the personal estate in the town in which such administrator, trustee, guardian or conservator resides, if in this state; otherwise in the town in which such legatee, ward or person beneficially interested resides, if in this state; otherwise in the town in which the deceased resided at death.
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Legislative History
RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27. 1915, 172:1. PL 61:22. RL 74:22. RSA 73:22. 1971, 363:10, eff. June 28, 1971.
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
§ 73:26