GroundRules
RSA 73:21: Estates.
Where this section sits in the code
- Title V: TAXATION
- Chapter 73: PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED
Estates of persons deceased may be taxed to the widow, to any of the children, to the heirs, or to any other person who will consent to be considered as in possession thereof; otherwise to the heirs generally of such deceased person.
Collected 2026-09-05T12:39:22Z. Source file · JSON