TITLE V
TAXATION

CHAPTER 87
TAXATION OF TRANSFERS OF CERTAIN ESTATES

Section 87:33

    87:33 Notice to Appear. – Whenever the department of revenue administration shall desire the attendance of an executor, administrator, or beneficiary as herein provided, it shall issue an administrative summons to appear, give testimony or produce documentation as provided in RSA 21-J:3 or RSA 21-J:5, to such person or corporation, 14 days prior to the date when such person or corporation is required to appear.

Source. 2002, 232:1, eff. Jan. 1, 2003.