New Hampshire Statutes
§ 87:9 — Chapter Void, When
This chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of the federal estate tax provisions within the United States Internal Revenue Code of 1986, as amended, or that portion of such provisions that allow a credit for state death taxes against the decedent's federal estate tax.
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Legislative History
1931, 125:1. RL 88:9. RSA 87:9. 1995, 246:3, eff. Aug. 18, 1995.
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