New Hampshire Revised Statutes 87:31 – Collection
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Terms Used In New Hampshire Revised Statutes 87:31
- Donee: The recipient of a gift.
- Executor: A male person named in a will to carry out the decedent
- Legacy: A gift of property made by will.
- Legatee: A beneficiary of a decedent
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- Trustee: A person or institution holding and administering property in trust.
An executor, administrator, trustee, grantee or donee holding property subject to said tax shall deduct the tax therefrom, or collect it from the legatee or person entitled to said property, and he or she shall not deliver property or a specific legacy subject to said tax until he or she has collected the tax thereon.