Home/New Hampshire/Statutes/Title V: TAXATION/Ch. 90: SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES/§ 90:5
New Hampshire Statutes

§ 90:5 — Penalties and Interest for Nonpayment of Tax

New Hampshire § 90:5
JurisdictionNew Hampshire
Title VTAXATION
Ch. 90SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES

This text of New Hampshire § 90:5 (Penalties and Interest for Nonpayment of Tax) 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. § 90:5 (2026).

Text

In any case where it is determined by the board of arbitration referred to in RSA 90:4 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, 4 percent of the amount of the taxes per annum.

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Legislative History

1949, 21:1, par. 5, eff. Feb. 17, 1949.

Nearby Sections

6
§ 90:1
Definitions
§ 90:2
Election to Invoke Provisions of Chapter; Rejection of Election
§ 90:3
Agreement With Other Taxing Officials and Executors as to Death Tax, Etc
§ 90:4
Determination of Domicile in Absence of Agreement
§ 90:5
Penalties and Interest for Nonpayment of Tax
§ 90:6
Reciprocal Character
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Bluebook (online)
New Hampshire § 90:5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/90/90%3A5.