N.H. Rev. Stat. § 88-A:9
Current through Chapter 381 of the 2024 Legislative Session
If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the federal estate tax law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had been prescribed in this chapter.
RSA 88-A:9
1959, 158:1. 1996, 83:4, eff. Jan. 1, 1997.