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·Title V TAXATION·Ch. 90 SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES
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.

Free access — add to your briefcase to read the full text and ask questions with AI

New Hampshire § 90:5 (Penalties and Interest for Nonpayment of Tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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
View on official source ↗