New Hampshire Revised Statutes 90:1 – Definitions
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When used in this chapter the following terms shall have the following meanings:
I. “Executor,” any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;
II. “Taxing official,” the commissioner of revenue administration in this state, and in any other reciprocal state the officer or body designated in the statute of such state substantially similar to this chapter;
III. “Death tax,” any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise;
IV. “Interested person,” any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.
I. “Executor,” any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;
Terms Used In New Hampshire Revised Statutes 90:1
- Death tax: any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax" "transfer tax" "succession tax" "estate tax" "death duty" "death dues" or otherwise. See New Hampshire Revised Statutes 90:1
- Decedent: A deceased person.
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Statute: A law passed by a legislature.
II. “Taxing official,” the commissioner of revenue administration in this state, and in any other reciprocal state the officer or body designated in the statute of such state substantially similar to this chapter;
III. “Death tax,” any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise;
IV. “Interested person,” any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.