New Hampshire § 87:25 Conditions of Allowance of Account or Motion for Summary Administration

New Hampshire Statutes

§ 87:25 — Conditions of Allowance of Account or Motion for Summary Administration

New Hampshire § 87:25

Title VTAXATION

Ch. 87TAXATION OF TRANSFERS OF CERTAIN ESTATES

This text of New Hampshire § 87:25 (Conditions of Allowance of Account or Motion for Summary Administration) 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. § 87:25 (2026).

Text

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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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.