New Hampshire Statutes
§ 87:2 — When Payable
New Hampshire § 87:2
This text of New Hampshire § 87:2 (When Payable) 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. § 87:2 (2026).
Text
The New Hampshire estate tax shall be payable to the department of revenue administration at the same time or times at which the United States estate tax is payable and shall bear interest as prescribed in RSA 21-J:28.
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Legislative History
1931, 125:1. RL 88:2. 1950, 5, part 8, 49:2. RSA 87:2. 1975, 439:26. 1983, 441:13. 1991, 348:9, eff. July 31, 1991.
Nearby Sections
15
§ 87:1
Tax Imposed§ 87:10
Adjustments§ 87:11
Estates Affected§ 87:13
Disposition of Revenue§ 87:14
Books; Blanks§ 87:15
Expenses§ 87:16
Disposal of Records§ 87:18
Inventory; Appraisal§ 87:19
Penalty§ 87:2
When Payable§ 87:20
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Bluebook (online)
New Hampshire § 87:2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/87/87%3A2.