New Hampshire § 87-10 - Section 87:10 Adjustments.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 87-10 — Section 87:10 Adjustments., with citation guidance and answers to common questions.
§ 87-10. Section 87:10 Adjustments.
If the amount of the decedent's gross estate, state death tax credit or tax imposed by federal estate tax provisions of the United States Internal Revenue Code of 1986, as amended, shall be increased or decreased by the Internal Revenue Service, such changes shall be reported to the department of revenue administration and the tax imposed by RSA 87:1 upon such estate shall be changed accordingly. Any additional or excess tax shall be reported to the department of revenue administration on an amended return within 90 days after receiving notice from the Internal Revenue Service that a change in the federal estate tax return has been finally determined. Any additional tax shall be paid with such return with interest as prescribed in RSA 21-J:28. Any excess tax received by the state treasurer shall be refunded after the amount shall have been certified to the state treasurer by the department of revenue administration without special appropriation therefor.
Frequently Asked Questions About New Hampshire § 87-10
What does New Hampshire Revised Statutes Annotated § 87-10 cover?
Section 87-10 ("Section 87:10 Adjustments.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 87-10?
A common citation format is "New Hampshire Revised Statutes Annotated § 87-10" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 87-10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.