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2021 New Hampshire Revised Statutes
Title V - Taxation
Title 77 - Taxation of Incomes
- Section 77:1 - Rate.
- Section 77:1-a - Repealed by 2010, Sp. Sess., 1:53, eff. July 1, 2010.
- 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- Section 77:4-a - Repealed by 1995, 188:5, I, eff. June 12, 1995.
- 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- Section 77:4-f - Repealed by 2004, 143:8, II, eff. May 24, 2004.
- 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 and Foundations.
- Section 77:11 - Accumulations.
- Section 77:12 - Repealed by 2012, 286:6, eff. June 27, 2012.
- Section 77:13 - Guardians, etc.
- Section 77:14 - Repealed by 2009, 144:278, I, eff. July 1, 2009.
- 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- Section 77:15 - Repealed by 2009, 144:278, II, eff. July 1, 2009.
- Section 77:16 - Repealed by 2009, 144:278, III, eff. July 1, 2009.
- Section 77:17 - Repealed by 2009, 144:278, IV, eff. July 1, 2009.
- 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- Section 77:21 - Repealed by 1983, 469:96, eff. Dec. 31, 1983.
- Section 77:21-a - Repealed by 1991, 163:43, II, eff. May 27, 1991.
- Section 77:21-b - Interest.
- Section 77:22 - Warrants, Collection.
- Section 77:22-a - Repealed by 1991, 163:43, III, eff. May 27, 1991.
- Section 77:23 - To Whom Payable.
- Section 77:24 - Reassessment by Department of Revenue Administration.
- Section 77:24-a - Repealed by 1991, 163:43, IV, eff. May 27, 1991.
- Section 77:24-b - Corrections.
- Section 77:25 - Repealed by 1991, 163:43, V, eff. May 27, 1991.
- Section 77:25-a - Repealed by 1975, 439:34, II, eff. July 1, 1975.
- Section 77:26 - Repealed by 1973, 544:19, eff. Sept. 1, 1973.
- Section 77:27 - Repealed by 1991, 163:43, VI, eff. May 27, 1991.
- Section 77:27-a - Repealed by 1991, 163:43, VII, eff. May 27, 1991.
- Section 77:28 - Repealed by 1975, 439:34, III, eff. July 1, 1975.
- Section 77:29 - Repealed by 1975, 439:34, III-a, eff. July 1, 1975.
- Section 77:30 - Penalty; Fraudulent or Incorrect Return.
- Section 77:30-a - Repealed by 1989, 50:16, I, eff. June 18, 1989.
- Section 77:31 - Repealed by 1975, 439:34, IV, eff. July 1, 1975.
- Section 77:32 - Repealed by 1975, 439:34, V, eff. July 1, 1975.
- Section 77:33 - Expenses of Administration.
- Section 77:34 - Repealed by 1983, 469:52, I, eff. July 1, 1983.
- Section 77:35 - Questions of Law.
- Section 77:36 - Disposal of Papers.
- Section 77:37 - Taxpayer Records.
- Section 77:38 - to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011.
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