New Hampshire RSA — Title V (Taxation)
RSA 90:5
Penalties and Interest for Nonpayment of Tax. –
Official textgencourt.state.nh.us
In any case where it is determined by the board of arbitration referred to in RSA 90:4 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, 4 percent of the amount of the taxes per annum.
Source: view the official text
In this chapter (6 sections)
- 90:1 · Definitions. –
- 90:2 · Election to Invoke Provisions of Chapter; Rejection of Election.…
- 90:3 · Agreement With Other Taxing Officials and Executors as to Death…
- 90:4 · Determination of Domicile in Absence of Agreement. –
- 90:5 · Penalties and Interest for Nonpayment of Tax. –
- 90:6 · Reciprocal Character. –