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12,207 statutes · page 603 of 611
United States — New Hampshire
1 provisions
Selectmen generally cannot recover from a town for sums levied on an extent issued against them because of their own default, except for the tax amount without levying or suit costs.
United States — New Hampshire
1 provisions
If selectmen issue an extent against a collector, they must indemnify the collector for related costs and expenses caused by an extent from the state or county treasurer for the same tax.
United States — New Hampshire
1 provisions
A town that fails to choose proper tax-assessing and tax-collecting officers can be made liable for state and county taxes.
United States — New Hampshire
1 provisions
Selectmen must assess certain taxes as prescribed and return the collector’s name to the treasurers; if they do not, they are liable to an unspecified extent.
United States — New Hampshire
1 provisions
A collector must pay committed tax to the proper treasurer within the time set in the warrant, which must be at least 3 months after delivery unless law allows a shorter time.
United States — New Hampshire
1 provisions
If a collector does not pay taxes owed within the time in the warrant, and the town selectmen think the collector may abscond or be unable to pay, the selectmen may issue an extent against the collector for taxes in arrears.
United States — New Hampshire
1 provisions
A state or county treasurer must not issue an extent against a collector after the selectmen have already issued one. If the tax remains unpaid for 3 months after it became payable, an extent may be issued against the selectmen.
United States — New Hampshire
1 provisions
If an extent against selectmen or a collector cannot be levied because they have no sufficient property, an extent may be issued against the town and levied on property in the town.
United States — New Hampshire
1 provisions
Personal property seized must be sold in the same manner as similar property sold on execution.
United States — New Hampshire
1 provisions
Levied real estate must be sold, a deed and return must be made, and the owner has the same right to redeem.
United States — New Hampshire
1 provisions
New Hampshire imposes an estate tax on certain decedents with property in the state.
United States — New Hampshire
1 provisions
If the IRS changes the federal estate tax figures, the change must be reported, an amended return may be required within 90 days, any additional tax must be paid with interest, and any excess tax must be refunded after certification.
United States — New Hampshire
1 provisions
These provisions apply to estates of decedents who died after April 28, 1931, and to estates where the United States estate tax had not been paid by that date.
United States — New Hampshire
1 provisions
Revenue derived under this section must be covered into the state's general funds.
United States — New Hampshire
1 provisions
The department of revenue administration must provide judges and registers of probate with the books and blanks needed to carry out this chapter.
United States — New Hampshire
1 provisions
The state treasurer must pay chapter expenses after certification by the department of revenue administration, charge them to that department’s appropriations, and submit the bills to the governor and council for approval.
United States — New Hampshire
1 provisions
The department of revenue administration may destroy books, records, or papers that are more than 6 years old if it thinks they are no longer needed.
United States — New Hampshire
1 provisions
Letters of administration cannot be issued to an executor or administrator until a bond with sufficient sureties is given to the judge of probate.
United States — New Hampshire
1 provisions
Executors, administrators, or trustees must file an oath inventory and appraisal of an estate in probate court within 3 months after appointment, and must give a copy to the department of revenue administration at the same time.
United States — New Hampshire
1 provisions
If certain fiduciaries fail to comply with RSA 87:17 or RSA 87:18, they can be fined up to $1,000 and may be removed by the probate court.