There is a newer version of the New Hampshire Revised Statutes
2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 77-B — COMMUTERS INCOME TAX
Section 77-B:10 Who Must Withhold.
Every employer, as defined under the laws of the United States in effect April 26, 1947, with respect to income tax collected at its source, employing any person liable for a tax pursuant to the provisions of this chapter shall deduct and withhold upon wages paid to said employee, a tax equal to 4 percent of such wages subject to the provisions of RSA 77-B:13.
Source. 1970, 20:1; 57:11, eff. May 4, 1970.
Disclaimer: These codes may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
