TITLE V
TAXATION

CHAPTER 73
PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED

Section 73:1

    73:1 Residents. – Every person shall be taxed in the town in which he is an inhabitant or resident on April 1, for his resident tax and estate, except in cases otherwise provided by law.

Source. RS 40:1. CS 42:1. GS 50:1. GL 54:1. PS 56:1. PL 61:1. RL 74:1. RSA 73:1. 1973, 486:2, eff. Aug. 29, 1973.