{"data":{"id":"us-nh/rsa-73-21","jurisdiction":"us-nh","citation":"RSA 73:21","heading":"Estates.","body":"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.","path":["Title V: TAXATION","Chapter 73: PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED"],"source_url":"https://gc.nh.gov/rsa/html/V/73/73-21.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:39:22Z","sha256":"af4aec551ee4fd7ed1be862af8655b4f88b87d3b1f6d671294236c6d7e43d6d5","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-73-20","next":"us-nh/rsa-73-22"},"notice":"GroundRules: Original legal text. Not legal advice."}