New Hampshire § 88-A-2 - Section 88-A:2 Apportionment.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 88-A-2 — Section 88-A:2 Apportionment., with citation guidance and answers to common questions.
§ 88-A-2. Section 88-A:2 Apportionment.
Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 88-A-2
What does New Hampshire Revised Statutes Annotated § 88-A-2 cover?
Section 88-A-2 ("Section 88-A:2 Apportionment.") 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 § 88-A-2?
A common citation format is "New Hampshire Revised Statutes Annotated § 88-A-2" (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 § 88-A-2 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.