RSA 87:4 Liability for Tax.

Title: V - TAXATION Chapter: 87 - TAXATION OF TRANSFERS OF CERTAIN ESTATES
Administrators, executors, trustees, and grantees under a conveyance, made during the grantor's life and taxable hereunder, shall be liable for such taxes, with interest, until the same have been paid.

Source. 1931, 125:1. RL 88:3.

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