N.H. Rev. Stat. § 88-A:6

Current through Chapter 20 of the 2024 Legislative Session

Section 88-A:6 - No Apportionment Between Temporary and Remainder Interests

No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.

RSA 88-A:6

1959, 158:1, eff. Oct. 1, 1959.