New Hampshire Statutes
§ 88-A:6 — No Apportionment Between Temporary and Remainder Interests
New Hampshire § 88-A:6
This text of New Hampshire § 88-A:6 (No Apportionment Between Temporary and Remainder Interests) 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:6 (2026).
Text
No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
Free access — add to your briefcase to read the full text and ask questions with AI
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:6, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/88-A/88-A%3A6.