New Hampshire Statutes

§ 87:2 — When Payable

New Hampshire·Title V TAXATION·Ch. 87 TAXATION OF TRANSFERS OF CERTAIN ESTATES
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.

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