There is a newer version of the New Hampshire Revised Statutes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 77:11 - Accumulations.
NH Rev Stat § 77:11 (2015) What's This?
77:11 Accumulations. – Income accumulated in an employee benefit plan, as defined by the Employment Retirement Income Security Act of 1974, section 3, 29 United States Code § 1002(3), as amended, or in a trust comprising a part of such a plan, shall not be subject to taxation under RSA 77:1.
Source. 1923, 65:8. PL 65:11. RL 78:11. RSA 77:11. 1981, 314:5. 1982, 42:67. 2010, 324:5, eff. Jan. 1, 2011.
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