There is a newer version of the New Hampshire Revised Statutes
2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 76 — APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
Section 76:13-a Resident Tax Penalty.
There shall be added to any resident tax not paid in full on or before December 1 following the assessment of the resident tax the sum of $1 which shall be collected with the tax as incident thereto.
Source. 1969, 206:2. 1971, 476:9, eff. July 10, 1971.
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