New Hampshire § 88-A-8 - Section 88-A:8 Action by Non-Resident, Reciprocity.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 88-A-8 — Section 88-A:8 Action by Non-Resident, Reciprocity., with citation guidance and answers to common questions.
§ 88-A-8. Section 88-A:8 Action by Non-Resident, Reciprocity.
Subject to this section a fiduciary acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state shall be prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 88-A-8
What does New Hampshire Revised Statutes Annotated § 88-A-8 cover?
Section 88-A-8 ("Section 88-A:8 Action by Non-Resident, Reciprocity.") 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-8?
A common citation format is "New Hampshire Revised Statutes Annotated § 88-A-8" (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-8 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.