N.H. Rev. Stat. § 87:11
Current through Chapter 378 of the 2024 Legislative Session
The provisions hereof shall apply to the estates of all decedents dying after April 28, 1931 and shall also apply to the estate of any decedent with respect to which the United States estate tax had not been paid on April 28, 1931.
RSA 87:11
1931, 125:1. RL 88:11.