RSA 87:6 Returns and Extensions.

I. The executor or administrator of the estate of every decedent whose death gives rise to a tax liability under this chapter shall, within the time prescribed by the Internal Revenue Service to file a federal estate tax return, file a return with the commissioner of revenue administration. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it must contain for the correct computation of the New Hampshire estate tax. All returns shall be signed by the administrator or executor and the return preparer if other than the administrator or executor, subject to the pains and penalty of perjury.
II. It shall be the duty of the legal representative of the estate of any decedent who was a resident o