New Hampshire Revised Statutes 90:5 – Penalties and Interest for Nonpayment of Tax
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Terms Used In New Hampshire Revised Statutes 90:5
- Decedent: A deceased person.
- 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
In any case where it is determined by the board of arbitration referred to in N.H. Rev. Stat. § 90:4 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, 4 percent of the amount of the taxes per annum.