2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 77-B — COMMUTERS INCOME TAX
Section 77-B:17 Who Must File.
I. Individuals liable for the tax assessed under this chapter shall annually on the fifteenth of the fourth month following the close of the taxable year furnish the commissioner of revenue administration with an estimate of income subject to taxation under this chapter for the current taxable year from which no New Hampshire withholding tax is expected to be made if such income can reasonably be expected to exceed $10,000.
II. The filing of estimates shall not be applicable to persons receiving their income from farming as defined under the United States Code.
Source. 1970, 20:1. 1973, 544:9, eff. Sept. 1, 1973.
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