New Hampshire Statutes
§ 87:31 — Collection
An executor, administrator, trustee, grantee or donee holding property subject to said tax shall deduct the tax therefrom, or collect it from the legatee or person entitled to said property, and he or she shall not deliver property or a specific legacy subject to said tax until he or she has collected the tax thereon.
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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