New Hampshire RSA — Title V (Taxation)
RSA 87:25
Conditions of Allowance of Account or Motion for Summary Administration. –
Official textgencourt.state.nh.us
No final account or motion for summary administration of an executor, administrator, or trustee shall be allowed by the probate court until the certificate of the department of revenue administration has been filed in said court, stating that all tax returns required by the provisions of this chapter have been filed and that the amounts of taxes have been paid, and that provision has been made for any taxes which may become due on said property or interest secured by deposit, or by lien on real estate.
Source: view the official text
In this chapter (37 sections)
- 87:1 · Tax Imposed. –
- 87:2 · When Payable. –
- 87:3 · Extension of Time. –
- 87:4 · Liability for Tax. –
- 87:5 · Lien of Tax. –
- 87:6 · Returns and Extensions. –
- 87:7 · Intent of Chapter. –
- 87:8 · Repealed by 1981, 128:35, eff. May 11, 1981. –
- 87:9 · Chapter Void, When. –
- 87:10 · Adjustments. –
- 87:11 · Estates Affected. –
- 87:12 · Repealed by 2002, 232:14, I, eff. Jan. 1, 2003. –
- 87:13 · Disposition of Revenue. –
- 87:14 · Books; Blanks. –
- 87:15 · Expenses. –
- 87:16 · Disposal of Records. –
- 87:17 · Prerequisite to Administration. –
- 87:18 · Inventory; Appraisal. –
- 87:19 · Penalty. –
- 87:20 · Report of Trusts. –
- 87:21 · Notifying Department of Revenue Administration. –
- 87:22 · Copies to Department of Revenue Administration. –
- 87:23 · Special Appraisal. –
- 87:24 · Expense. –
- 87:25 · Conditions of Allowance of Account or Motion for Summary…
- 87:26 · Certificate and Receipt. –
- 87:27 · Continuance of Account. –
- 87:28 · Determination of Amount. –
- 87:29 · Lien. –
- 87:30 · Discharge of Lien. –
- 87:31 · Collection. –
- 87:32 · Suit for Tax. –
- 87:33 · Notice to Appear. –
- 87:34 · Appearance by Department. –
- 87:35 · Records of the Estate. –
- 87:36 · Authority to Audit. –
- 87:37 · Administration; Rulemaking. –