There is a newer version of the New Hampshire Revised Statutes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 77:3 - Who Taxable.
NH Rev Stat § 77:3 (2015) What's This?
77:3 Who Taxable.
    I. Taxable income is that income received from interest and dividends during the tax year prior to the assessment date by:
       (a) Individuals who are inhabitants or residents of this state for any part of the taxable year whose gross interest and dividend income from all sources, including income from a qualified investment company pursuant to RSA 77:4, V, exceeds $2,400 during that taxable period.
       (b) Partnerships, limited liability companies, and associations, the beneficial interest in which is not represented by transferable shares, whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year, but not including a qualified investment company as defined in RSA 77-A:1, XXI, or a trust comprising a part of an employee benefit plan, as defined in the Employee Retirement Income Security Act of 1974, section 3.
       (c) Executors deriving their appointment from a court of this state whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year.
    II. No person shall be subject to tax under RSA 77 solely due to its holding an ownership interest in a qualified investment company as defined in RSA 77-A:1, XXI.
Source. 1923, 65:2. PL 65:2. 1931, 35:1. RL 78:2. RSA 77:3. 1981, 314:1. 1982, 42:65. 1991, 67:7. 1993, 313:2. 1995, 188:2. 2004, 143:1. 2009, 144:276. 2010, Sp. Sess., 1:50, eff. July 1, 2010. 2012, 286:3, eff. June 27, 2012.
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