TITLE V
TAXATION

CHAPTER 87
TAXATION OF TRANSFERS OF CERTAIN ESTATES

Section 87:21

    87:21 Notifying Department of Revenue Administration. – The clerk shall notify the department of revenue administration, within 30 days after the expiration of the 3-month period under RSA 87:18, of the failure of any executor, administrator or trustee to file such inventory and appraisal.

Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011.