New Hampshire Revised Statutes 88-A:8 – Action by Non-Resident, Reciprocity
Current as of: 2023 | Check for updates
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Terms Used In New Hampshire Revised Statutes 88-A:8
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Decedent: A deceased person.
- Fiduciary: A trustee, executor, or administrator.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
Subject to this section a fiduciary acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent‘s estate to another state from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state shall be prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy.