New Hampshire § 87-35 - Section 87:35 Records of the Estate.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 87-35 — Section 87:35 Records of the Estate., with citation guidance and answers to common questions.
§ 87-35. Section 87:35 Records of the Estate.
Every executor or administrator shall: I. Keep such records as may be necessary to determine the amount of liability for tax under this chapter. II. Preserve such records for a period of 3 years after the returns required by this chapter have been filed or until any litigation or prosecution under this chapter is finally determined, whichever is later. III. Make such records available for inspection by the commissioner or the commissioner's authorized agents, upon demand, at reasonable times during regular business hours. Whoever violates the provisions of this section shall be subject to the penalties provided in RSA 21-J for such actions.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 87-35
What does New Hampshire Revised Statutes Annotated § 87-35 cover?
Section 87-35 ("Section 87:35 Records of the Estate.") 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 § 87-35?
A common citation format is "New Hampshire Revised Statutes Annotated § 87-35" (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 § 87-35 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.