New Hampshire Statutes
§ 87:25 — Conditions of Allowance of Account or Motion for Summary Administration
No final account or motion for summary administration of an executor, administrator, or trustee shall be allowed by the probate court until the certificate of the department of revenue administration has been filed in said court, stating that all tax returns required by the provisions of this chapter have been filed and that the amounts of taxes have been paid, and that provision has been made for any taxes which may become due on said property or interest secured by deposit, or by lien on real estate.
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New Hampshire § 87:25 (Conditions of Allowance of Account or Motion for Summary Administration) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
2002, 232:1, eff. Jan. 1, 2003.
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
Report of Trusts