New Hampshire § 90:3 Agreement With Other Taxing Officials and Executors as to Death Tax, Etc

New Hampshire Statutes

§ 90:3 — Agreement With Other Taxing Officials and Executors as to Death Tax, Etc

New Hampshire § 90:3

Title VTAXATION

Ch. 90SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES

This text of New Hampshire § 90:3 (Agreement With Other Taxing Officials and Executors as to Death Tax, Etc) 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. § 90:3 (2026).

Text

In any case in which an election is made as provided in RSA 90:2 and not rejected, the department of revenue administration may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state; provided, that said agreement also fixes the amount to be paid the other state or states. If an agreement cannot be reached and the arbitration proceeding specified in RSA 90:4 is commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding. Upon the filing of such agreement or duplicate thereof with the department o

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In any case in which an election is made as provided in RSA 90:2 and not rejected, the department of revenue administration may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state; provided, that said agreement also fixes the amount to be paid the other state or states. If an agreement cannot be reached and the arbitration proceeding specified in RSA 90:4 is commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding. Upon the filing of such agreement or duplicate thereof with the department of revenue administration, an assessment shall be made as therein provided and such assessment, except as hereinafter provided, shall finally and conclusively fix and determine the amount of death tax due this state. In the event that the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the department of revenue administration the same percentage of the difference between such aggregate amount and the amount of such credit, as the amount payable to this state under the agreement bears to such aggregate amount.