New Hampshire Statutes
§ 87:32 — Suit for Tax
New Hampshire § 87:32
This text of New Hampshire § 87:32 (Suit for Tax) 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. § 87:32 (2026).
Text
The department of revenue administration may commence an action for the recovery of any of said taxes at any time after the same become payable; and shall do so whenever the judge of probate certifies to it that the final account of an executor, administrator or trustee has been filed in such court, and that the settlement of the estate is delayed because of the nonpayment of said tax.
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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
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Bluebook (online)
New Hampshire § 87:32, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/87/87%3A32.