There is a newer version of the New Hampshire Revised Statutes
2016 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 77 - TAXATION OF INCOMES
- Section 77:1 - Rate.
- Section 77:1-a - Definitions.
- Section 77:2 - Conformity to Laws.
- Section 77:3 - Who Taxable.
- Section 77:3-a - Limited Liability Company.
- Section 77:4 - What Taxable.
- Section 77:4-a - Interest From Deposits in Vermont Banks Not Taxable.
- Section 77:4-b - Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable.
- Section 77:4-c - Sale or Exchange of Transferable Shares Not Taxable.
- Section 77:4-d - Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts.
- Section 77:4-e - Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable.
- Section 77:4-f - Adjustments for Contributions and Distributions With Respect to Qualified Investment Capital Companies.
- Section 77:4-g - Dividend.
- Section 77:4-h - Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable.
- Section 77:5 - Exemptions.
- Section 77:5-a - Married Taxpayers; Joint Returns.
- Section 77:6 - Income From Pledged Property.
- Section 77:7 - Capital Distribution.
- Section 77:8 - Non-taxable Income.
- Section 77:9 - Decedents' Estates.
- Section 77:10 - Income From Trusts.
- Section 77:11 - Accumulations.
- Section 77:12 - From Nonresident Trustees.
- Section 77:13 - Guardians, etc.
- Section 77:14 - Partnerships and Limited Liability Companies.
- Section 77:14-a - Partnerships and Limited Liability Companies.
- Section 77:14-b - Partners and Members.
- Section 77:14-c - Members of Partnership or Limited Liability Company Outside the State.
- Section 77:14-d - Application of Sections.
- Section 77:15 - Partners and Members.
- Section 77:16 - Members of Partnership or Limited Liability Company Outside the State.
- Section 77:17 - Application of Sections.
- Section 77:17-a - Small Business Corporations, Information Reports.
- Section 77:18 - Returns and Declarations.
- Section 77:18-a - Fiscal Year Taxpayers' Returns.
- Section 77:18-b - Extension of Time for Returns.
- Section 77:19 - Inspection.
- Section 77:20 - Information as to Filing of Returns.
- Section 77:21 - Payment; Interest.
- Section 77:21-a - Overpayments.
- Section 77:21-b - Interest.
- Section 77:22 - Warrants, Collection.
- Section 77:22-a - Lien for Taxes.
- Section 77:23 - To Whom Payable.
- Section 77:24 - Reassessment by Department of Revenue Administration.
- Section 77:24-a - Abatement for Overpayment.
- Section 77:24-b - Corrections.
- Section 77:25 - Appeal of Assessment.
- Section 77:25-a - Uncollectible Taxes.
- Section 77:26 - Appeal.
- Section 77:27 - Refunds.
- Section 77:27-a - Minor Over or Under Payments Disregarded.
- Section 77:28 - Correction of Assessment.
- Section 77:29 - Penalty for Delay in Filing Return.
- Section 77:30 - Penalty; Fraudulent or Incorrect Return.
- Section 77:30-a - Question on Inventory Blank.
- Section 77:31 - Division of Interest and Dividends.
- Section 77:32 - Administration by Director of Interest and Dividends.
- Section 77:33 - Expenses of Administration.
- Section 77:34 - Distribution.
- Section 77:35 - Questions of Law.
- Section 77:36 - Disposal of Papers.
- Section 77:37 - Taxpayer Records.
- Section 77:38-50 - Repealed.
Disclaimer: These codes may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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