New Hampshire Statutes
§ 88-A:2 — Apportionment
New Hampshire § 88-A:2
This text of New Hampshire § 88-A:2 (Apportionment) 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. § 88-A:2 (2026).
Text
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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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 InterpretationCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 88-A:2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/88-A/88-A%3A2.