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12,207 statutes · page 604 of 611
United States — New Hampshire
1 provisions
The New Hampshire estate tax must be paid to the department of revenue administration when the United States estate tax is payable, and interest applies as set out in RSA 21-J:28.
United States — New Hampshire
1 provisions
Certain fiduciaries who know about a qualifying trust must file a report and provide the trust document to the department of revenue administration within 6 months after the decedent’s death.
United States — New Hampshire
1 provisions
The clerk must notify the department of revenue administration when an executor, administrator, or trustee fails to file the required inventory and appraisal.
United States — New Hampshire
1 provisions
The clerk must mail the department of revenue administration a copy of every will within 7 days after filing, unless the department says copies are not required.
United States — New Hampshire
1 provisions
If the executor or administrator does not file the required inventory and appraisal, or the department of revenue administration is not satisfied with it, the department may hire an appraiser; the executor or administrator must show the property, swear to the completeness of the information, and the appraiser must prep
United States — New Hampshire
1 provisions
The appraisal expense must be charged to the decedent’s estate unless the inventory and appraisal were not filed as required; otherwise the state treasurer pays it.
United States — New Hampshire
1 provisions
The probate court may not allow a final account or motion for summary administration for an executor, administrator, or trustee until a revenue administration certificate is filed showing the required tax returns were filed, taxes were paid, and provision was made for any future taxes on the property or interest.
United States — New Hampshire
1 provisions
Certain estate officials may request a certificate from the department of revenue administration confirming required returns were filed and the reported self-assessed tax was paid.
United States — New Hampshire
1 provisions
If a final account is ready for allowance but the revenue department certificate is not on file, the judge of probate must continue the account until the certificate is filed.
United States — New Hampshire
1 provisions
An executor or administrator must compute the taxes due and payable under this chapter and submit the required returns to the department of revenue administration.
United States — New Hampshire
1 provisions
Taxes and interest create a lien on the property, and that lien is subject to a 20-year limitation period starting at the decedent’s death.
United States — New Hampshire
1 provisions
The department of revenue administration may extend the time to pay the tax if there is cause shown and the case circumstances require it.
United States — New Hampshire
1 provisions
If real estate is subject to a lien under this chapter, the probate court may issue orders to secure payment of taxes due or becoming due, and may discharge the lien once the order is performed.
United States — New Hampshire
1 provisions
Executors, administrators, trustees, grantees, or donees holding property subject to the tax must deduct or collect the tax before delivering the property or a specific legacy.
United States — New Hampshire
1 provisions
The department of revenue administration may bring a court action to recover taxes after they become payable, and must do so when the judge of probate certifies that an estate’s final account has been filed and settlement is delayed because the tax has not been paid.
United States — New Hampshire
1 provisions
The department of revenue administration may issue an administrative summons requiring an executor, administrator, or beneficiary to appear, testify, or produce documents, with 14 days’ notice.
United States — New Hampshire
1 provisions
The department of revenue administration may appear and must represent the state in court cases affecting tax, and personal notice is required for such decrees to bind the state.
United States — New Hampshire
1 provisions
Executors and administrators must keep, preserve, and show tax-related records when demanded by the commissioner or authorized agents.
United States — New Hampshire
1 provisions
The revenue administration department may audit returns for tax assessment errors, and executors, administrators, legatees, or the probate court may ask for an audit or related review steps.
United States — New Hampshire
1 provisions
The commissioner must collect certain taxes, interest, additions, and penalties, adopt related rules, and give required notices by mail; the commissioner also has certain recovery and hearing powers.