Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
New-Hampshire
/
Title V - Taxation
/
Chapter 88-A - Uniform Estate Tax Apportionment...
Chapter 88-A - Uniform Estate Tax Apportionment Act
Section 88-A:1 - Definitions.
Section 88-A:2 - Apportionment.
Section 88-A:3 - Procedure for Determining Apportionment.
Section 88-A:4 - Method of Proration.
Section 88-A:5 - Allowance for Exemptions, Deductions and Credits.
Section 88-A:6 - No Apportionment Between Temporary and Remainder Interests.
Section 88-A:7 - Exoneration of Fiduciary.
Section 88-A:8 - Action by Non-Resident, Reciprocity.
Section 88-A:9 - Coordination With Federal Law.
Section 88-A:9-a - Uniformity of Interpretation.
Section 88-A:10 - Short Title.
Section 88-A:11 - Severability.
Section 88-A:12 - Exception.