New Hampshire Statutes
§ 88-A:2 — Apportionment
Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose.
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New Hampshire § 88-A:2 (Apportionment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
1959, 158:1, eff. Oct. 1, 1959.
Nearby Sections
13
§ 88-A:1
Definitions§ 88-A:10
Short Title§ 88-A:11
Severability§ 88-A:12
Exception§ 88-A:2
Apportionment§ 88-A:4
Method of Proration§ 88-A:7
Exoneration of Fiduciary§ 88-A:9
Coordination With Federal Law§ 88-A:9-a
Uniformity of Interpretation