Bradley v. State

If the surviving tenant of an estate in joint tenancy is “any person . . . except . . . the husband, wife, father, mother, lineal descendant, or adopted child of” the deceased cotenant (RSA 86:6), his right to the immediate ownership of the property is specifically subjected to the legacy and succession tax of this state by the following provisions of RSA ch. 86:

“86:8 Joint ownership. Whenever property, real or personal, is held in the joint names of two or more persons, or is deposited in banks or other depositaries in the joint names of two or more persons and payable to either or the…