Terms Used In New Hampshire Revised Statutes > Chapter 90 - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes

• 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.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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
• following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
• 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
• 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.
• justice: when applied to a magistrate, shall mean a justice of a municipal court, or a justice of the peace having jurisdiction over the subject-matter. See New Hampshire Revised Statutes 21:12
• person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
• Probate: Proving a will
• 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
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• 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
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4