New Hampshire § 88-A-6 - Section 88-A:6 No Apportionment Between Temporary and Remainder Interests.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 88-A-6 — Section 88-A:6 No Apportionment Between Temporary and Remainder Interests., with citation guidance and answers to common questions.
§ 88-A-6. Section 88-A:6 No Apportionment Between Temporary and Remainder Interests.
No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 88-A-6
What does New Hampshire Revised Statutes Annotated § 88-A-6 cover?
Section 88-A-6 ("Section 88-A:6 No Apportionment Between Temporary and Remainder Interests.") 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-6?
A common citation format is "New Hampshire Revised Statutes Annotated § 88-A-6" (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-6 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.