2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 77-B — COMMUTERS INCOME TAX
Section 77-B:6 Reciprocal Provisions.
The commissioner of revenue administration is authorized to enter with any other state or country a reciprocal agreement in which such other state or country agrees not to impose a personal income tax upon income received by residents of this state and this state agrees not to impose a personal income tax upon income received by residents of such other state or country; provided, however, that such reciprocal agreement shall not become effective until the beginning of the next fiscal biennium after the date of such agreement.
Source. 1970, 20:1. 1973, 544:9, eff. Sept. 1, 1973.
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