RSA 88-A:3 Procedure for Determining Apportionment.

I. The probate court having jurisdiction over the administration of the estate of a decedent shall determine the apportionment of the tax. If there are no probate proceedings, the probate court of the county wherein the decedent was domiciled at death upon the application of the person required to pay the tax shall determine the apportionment of the tax.
II. If the probate court finds that it is inequitable to apportion interest and penalties in the manner provided in RSA 88-A:2, because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.
III. The expenses reasonably incurred by any fiduciary and by persons interested in the estate in connection with the determination of the amount and apportionment of the tax shall be apportio