There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 77 - TAXATION OF INCOMES
Section 77:10 - Income From Trusts.
NH Rev Stat § 77:10 (2015) What's This?
77:10 Income From Trusts. – Interest and dividend income received by estates held by trustees treated as grantor trusts under section 671 of the United States Internal Revenue Code shall be included in the return of their grantor, to the extent that the grantor is an inhabitant or resident of this state. Income reported by, and taxed federally as interest or dividends to, a trust beneficiary who is an individual inhabitant or resident of this state with respect to distributions from a trust that is not treated as a grantor trust under section 671 of the United States Internal Revenue Code shall be included as interest or dividends in the return of such beneficiary and subject to taxation in accordance with the provisions of this chapter.
Source. 1923, 65:8. PL 65:10. RL 78:10. RSA 77:10. 1994, 178:2, eff. May 23, 1994. 2012, 286:5, eff. June 27, 2012.
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