There is a newer version of the New Hampshire Revised Statutes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 77:4-c - Sale or Exchange of Transferable Shares Not Taxable.
NH Rev Stat § 77:4-c (2015) What's This?
77:4-c Sale or Exchange of Transferable Shares Not Taxable. – No provision of RSA 77:4 or RSA 77:7 shall be construed to include within any class of property otherwise taxable as income, any amount received from the sale, exchange or transfer of either a share of corporate stock or any other transferable share under this chapter, whether by way of liquidation, redemption or otherwise, and irrespective of the identity of the parties to the sale, exchange or transfer.
Source. 1988, 232:7, eff. June 29, 1988.
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