TITLE V
TAXATION

CHAPTER 87
TAXATION OF TRANSFERS OF CERTAIN ESTATES

Section 87:4

    87:4 Liability for Tax. – Administrators, executors, trustees, and grantees under a conveyance, made during the grantor's life and taxable hereunder, shall be liable for such taxes, with interest, until the same have been paid.

Source. 1931, 125:1. RL 88:3.