In re Estate of Hebert

The State appeals from the Cheshire County Probate Court’s (Espiefs, J.) decision vacating the assessment by the department of revenue administration (DRA) of an inheritance tax due on jointly held property pursuant to RSA chapter 86, our Legacies and Successions taxation statute, and ordering a partial refund. The question presented is whether RSA 86:8 and :9, when read together, require the survivors of jointly held property, who paid no consideration for the property, to pay a succession tax on the entire value of the property, or whether the survivors must pay a tax based upon the…