New Hampshire Statutes

§ 88-A:9 — Coordination With Federal Law

New Hampshire § 88-A:9
JurisdictionNew Hampshire
Title VTAXATION
Ch. 88-AUNIFORM ESTATE TAX APPORTIONMENT ACT

This text of New Hampshire § 88-A:9 (Coordination With Federal Law) 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:9 (2026).

Text

If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the federal estate tax law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had been prescribed in this chapter.

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Legislative History

1959, 158:1. 1996, 83:4, eff. Jan. 1, 1997.

Nearby Sections

13
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Bluebook (online)
New Hampshire § 88-A:9, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/88-A/88-A%3A9.