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New Hampshire RSA — Title V (Taxation)

RSA 73:22

Trusts. –

Official textgencourt.state.nh.us

The real and personal estate of any legatee or ward, and all taxable property held in trust, shall be taxed to the administrator, guardian, conservator or trustee, the real estate in the town in which it is situated, and the personal estate in the town in which such administrator, trustee, guardian or conservator resides, if in this state; otherwise in the town in which such legatee, ward or person beneficially interested resides, if in this state; otherwise in the town in which the deceased resided at death.

Last amended: Source. RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27. 1915, 172:1. PL 61:22. RL 74:22. RSA 73:22. 1971, 363:10, eff. June 28, 1971.

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In this chapter (21 sections)
  1. 73:1 · Residents. –
  2. 73:2 · Removal of Residence. –
  3. 73:3 · Corporation Property. –
  4. 73:4 · Repealed by 1981, 248:1, II, eff. April 1, 1981. –
  5. 73:5 · Repealed by 1971, 363:7, eff. June 28, 1971. –
  6. 73:5-a · Repealed by 1971, 363:6, eff. June 28, 1971. –
  7. 73:6 · Repealed by 1961, 106:5, eff. Jan. 1, 1962. –
  8. 73:7 · Repealed by 1971, 363:8, eff. June 28, 1971. –
  9. 73:8 · Repealed by 1971, 363:9, eff. June 28, 1971. –
  10. 73:9 · Repealed by 1978, 12:4, eff. Aug. 13, 1978. –
  11. 73:10 · Real Estate. –
  12. 73:16-a · Personal Property on Land of Another. –
  13. 73:17 · Occupant Not Owner. –
  14. 73:18 · If No Occupant. –
  15. 73:19 · Part Owners. –
  16. 73:20 · Unimproved Lands. –
  17. 73:21 · Estates. –
  18. 73:22 · Trusts. –
  19. 73:23 · Affidavit of Removal. –
  20. 73:24 · Tax Paid Elsewhere. –
  21. 73:25 · Lien for Tax Paid. –
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