New Hampshire Revised Statutes 88-A:3 – Procedure for Determining Apportionment
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I. The probate court having jurisdiction over the administration of the estate of a decedent shall determine the apportionment of the tax. If there are no probate proceedings, the probate court of the county wherein the decedent was domiciled at death upon the application of the person required to pay the tax shall determine the apportionment of the tax.
II. If the probate court finds that it is inequitable to apportion interest and penalties in the manner provided in N.H. Rev. Stat. § 88-A:2, because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.
III. The expenses reasonably incurred by any fiduciary and by persons interested in the estate in connection with the determination of the amount and apportionment of the tax shall be apportioned as provided in N.H. Rev. Stat. § 88-A:2 and charged and collected as a part of the tax apportioned. If the probate court finds it is inequitable to apportion the expenses as provided in N.H. Rev. Stat. § 88-A:2, it may direct apportionment thereof equitably.
IV. If the probate court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.
V. In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter, the determination of the probate court in respect thereto shall be prima facie correct.
II. If the probate court finds that it is inequitable to apportion interest and penalties in the manner provided in N.H. Rev. Stat. § 88-A:2, because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.
Terms Used In New Hampshire Revised Statutes 88-A:3
- Decedent: A deceased person.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Fiduciary: A trustee, executor, or administrator.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- Probate: Proving a will
III. The expenses reasonably incurred by any fiduciary and by persons interested in the estate in connection with the determination of the amount and apportionment of the tax shall be apportioned as provided in N.H. Rev. Stat. § 88-A:2 and charged and collected as a part of the tax apportioned. If the probate court finds it is inequitable to apportion the expenses as provided in N.H. Rev. Stat. § 88-A:2, it may direct apportionment thereof equitably.
IV. If the probate court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.
V. In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter, the determination of the probate court in respect thereto shall be prima facie correct.