Taxation of Incomes

  1. Law
  2. New Hampshire Revised Statutes
  3. Taxation
  4. Taxation of Incomes

Checkout our iOS App for a better way to browser and research.

Section
77:1

Rate.

Section
77:1-a

Repealed by 2010, Sp. Sess., 1:53, eff. July 1, 2010.

Section
77:2

Conformity to Laws.

Section
77:3

Who Taxable.

Section
77:3-a

Limited Liability Company.

Section
77:4

What Taxable.

Section
77:4-a

Repealed by 1995, 188:5, I, eff. June 12, 1995.

Section
77:4-b

Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable.

Section
77:4-c

Sale or Exchange of Transferable Shares Not Taxable.

Section
77:4-d

Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts.

Section
77:4-e

Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable.

Section
77:4-f

Repealed by 2004, 143:8, II, eff. May 24, 2004.

Section
77:4-g

Dividend.

Section
77:4-h

Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable.

Section
77:5

Exemptions.

Section
77:5-a

Married Taxpayers; Joint Returns.

Section
77:6

Income From Pledged Property.

Section
77:7

Capital Distribution.

Section
77:8

Non-taxable Income.

Section
77:9

Decedents' Estates.

Section
77:10

Income From Trusts and Foundations.

Section
77:11

Accumulations.

Section
77:12

Repealed by 2012, 286:6, eff. June 27, 2012.

Section
77:13

Guardians, etc.

Section
77:14

Repealed by 2009, 144:278, I, eff. July 1, 2009.

Section
77:14-a

Partnerships and Limited Liability Companies.

Section
77:14-b

Partners and Members.

Section
77:14-c

Members of Partnership or Limited Liability Company Outside the State.

Section
77:14-d

Application of Sections.

Section
77:15

Repealed by 2009, 144:278, II, eff. July 1, 2009.

Section
77:16

Repealed by 2009, 144:278, III, eff. July 1, 2009.

Section
77:17

Repealed by 2009, 144:278, IV, eff. July 1, 2009.

Section
77:17-a

Small Business Corporations, Information Reports.

Section
77:18

Returns and Declarations.

Section
77:18-a

Fiscal Year Taxpayers' Returns.

Section
77:18-b

Extension of Time for Returns.

Section
77:19

Inspection.

Section
77:20

Information as to Filing of Returns.

Section
77:21

Repealed by 1983, 469:96, eff. Dec. 31, 1983.

Section
77:21-a

Repealed by 1991, 163:43, II, eff. May 27, 1991.

Section
77:21-b

Interest.

Section
77:22

Warrants, Collection.

Section
77:22-a

Repealed by 1991, 163:43, III, eff. May 27, 1991.

Section
77:23

To Whom Payable.

Section
77:24

Reassessment by Department of Revenue Administration.

Section
77:24-a

Repealed by 1991, 163:43, IV, eff. May 27, 1991.

Section
77:24-b

Corrections.

Section
77:25

Repealed by 1991, 163:43, V, eff. May 27, 1991.

Section
77:25-a

Repealed by 1975, 439:34, II, eff. July 1, 1975.

Section
77:26

Repealed by 1973, 544:19, eff. Sept. 1, 1973.

Section
77:27

Repealed by 1991, 163:43, VI, eff. May 27, 1991.

Section
77:27-a

Repealed by 1991, 163:43, VII, eff. May 27, 1991.

Section
77:28

Repealed by 1975, 439:34, III, eff. July 1, 1975.

Section
77:29

Repealed by 1975, 439:34, III-a, eff. July 1, 1975.

Section
77:30

Penalty; Fraudulent or Incorrect Return.

Section
77:30-a

Repealed by 1989, 50:16, I, eff. June 18, 1989.

Section
77:31

Repealed by 1975, 439:34, IV, eff. July 1, 1975.

Section
77:32

Repealed by 1975, 439:34, V, eff. July 1, 1975.

Section
77:33

Expenses of Administration.

Section
77:34

Repealed by 1983, 469:52, I, eff. July 1, 1983.

Section
77:35

Questions of Law.

Section
77:36

Disposal of Papers.

Section
77:37

Taxpayer Records.

Sections
77:38 - to 77:50

Repealed by 2011, 47:1, II, eff. May 23, 2011.