New Hampshire Revised Statutes 90:2 – Election to Invoke Provisions of Chapter; Rejection of Election
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Terms Used In New Hampshire Revised Statutes 90:2
- 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. See New Hampshire Revised Statutes 90:1
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Executor: any executor of the will or administrator of the estate of a decedent, except an ancillary administrator. See New Hampshire Revised Statutes 90:1
- 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. See New Hampshire Revised Statutes 90:1
- registered mail: when used in connection with the requirement for notice by mail shall mean either registered mail or certified mail. See New Hampshire Revised Statutes 21:32-a
- 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
- 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. See New Hampshire Revised Statutes 90:1
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.