{"data":{"id":"us-nh/rsa-90-5","jurisdiction":"us-nh","citation":"RSA 90:5","heading":"Penalties and Interest for Nonpayment of Tax.","body":"In any case where it is determined by the board of arbitration referred to in RSA 90:4 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, 4 percent of the amount of the taxes per annum.","path":["Title V: TAXATION","Chapter 90: SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES"],"source_url":"https://gc.nh.gov/rsa/html/V/90/90-5.htm","current_through":"2026 regular legislative session. Last updated: September 2026","vintage":"","retrieved_at":"2026-10-11T02:51:36Z","sha256":"4bd418e90943182a622057dfdd545ba9e973d11481e84aab4c6bd0a89c182e52","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-90-4","next":"us-nh/rsa-90-6"},"notice":"GroundRules: Original legal text. Not legal advice."}