Chapter 90

Section 90:1

    90:1 Definitions. –
When used in this chapter the following terms shall have the following meanings:
I. "Executor," any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;
II. "Taxing official," the commissioner of revenue administration in this state, and in any other reciprocal state the officer or body designated in the statute of such state substantially similar to this chapter;
III. "Death tax," any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax," "transfer tax," "succession tax," "estate tax," "death duty," "death dues," or otherwise;
IV. "Interested person," any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.

Source. 1949, 21:1, par. 1. 1950, 5, part 8, 49:2. 1973, 544:8, eff. Sept. 1, 1973.

Section 90:2

    90:2 Election to Invoke Provisions of Chapter; Rejection of Election. – In any case in which this state and one or more other states each claims that it was the domicile of a decedent at the time of his death, and no judicial determination of domicile for death tax purposes has been made in any of such states, any executor, or the taxing official of any such state, may elect to invoke the provisions of this chapter. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within 40 days after the receipt of such notice of election. If such election be rejected, no further proceedings shall be had under this chapter. If such election be not rejected, the dispute as to the death taxes shall be determined solely as hereinafter provided, and no other proceedings to determine or assess such death taxes shall thereafter be instituted in the courts of this state or otherwise.

Source. 1949, 21:1, par. 2, eff. Feb. 17, 1949.

Section 90:3

    90:3 Agreement With Other Taxing Officials and Executors as to Death Tax, Etc. – In any case in which an election is made as provided in RSA 90:2 and not rejected, the department of revenue administration may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state; provided, that said agreement also fixes the amount to be paid the other state or states. If an agreement cannot be reached and the arbitration proceeding specified in RSA 90:4 is commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding. Upon the filing of such agreement or duplicate thereof with the department of revenue administration, an assessment shall be made as therein provided and such assessment, except as hereinafter provided, shall finally and conclusively fix and determine the amount of death tax due this state. In the event that the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the department of revenue administration the same percentage of the difference between such aggregate amount and the amount of such credit, as the amount payable to this state under the agreement bears to such aggregate amount.

Source. 1949, 21:1, par. 3. 1950, 5, part 8, 49:2. RSA 90:3. 1973, 544:10. 1975, 439:26, eff. July 1, 1975.

Section 90:4

    90:4 Determination of Domicile in Absence of Agreement. –
If in any such case it shall appear that an agreement cannot be reached as provided in RSA 90:3, or if one year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of his death shall be determined solely for death tax purposes as follows:
I. Where only this state and one other state are involved, the department of revenue administration and the taxing official of such other state shall each appoint a member of a board of arbitration, and the members so appointed shall select the third member of the board. If this state and more than one other state are involved, the taxing officials thereof shall agree upon the authorities charged with the duty of administering death tax laws in 3 states not involved, each of which authorities shall appoint a member of the board. The members of the board shall elect one of their number as chairman.
II. Such board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and the taxing officials of the states involved, all of whom shall be entitled to be heard.
III. Such board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena may be punished by a judge or justice of any court of record in the same manner as if the subpoena had been issued by such judge or justice or by the court in which such judge or justice functions.
IV. Such board shall apply, whenever practicable, the rules of evidence which prevail in federal courts under the federal rules of civil procedure at the time of the hearing.
V. Such board shall, by majority vote, determine the domicile of the decedent at the time of his death. Such determination shall be final and conclusive, and shall bind this state and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for death tax purposes.
VI. The reasonable compensation and expenses of the members of the board and employees thereof shall be agreed upon among such members, the taxing officials of the states involved, and the executors. In the event an agreement cannot be reached, such compensation and expenses shall be determined by such taxing officials, and, if they cannot agree, by the appropriate probate court of the state determined to be the domicile. Such amount shall be borne by the estate and shall be deemed an administration expense.
VII. The determination of such board and the record of its proceeding shall be filed with the authority having jurisdiction to assess the death tax in the state determined to be the domicile of the decedent and with the authorities which would have had jurisdiction to assess the death tax in each of the other states involved if the decedent had been found to be domiciled therein.

Source. 1949, 21:1, par. 4. 1950, 5, part 8, 49:2. 1973, 544:10. 1975, 439:26, eff. July 1, 1975.

Section 90:5

    90:5 Penalties and Interest for Nonpayment of Tax. – 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. 1949, 21:1, par. 5, eff. Feb. 17, 1949.

Section 90:6

    90:6 Reciprocal Character. – The provisions of this chapter shall apply only to cases in which each of the states involved has in effect a law substantially similar to this chapter.

Source. 1949, 21:1, par. 6, eff. Feb. 17, 1949.