TITLE V
TAXATION

CHAPTER 73
PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED

Section 73:3

    73:3 Corporation Property. – Taxable property belonging to a corporation and property taxable to a corporation shall be taxed to the corporation by its corporate name in the town where the corporation maintains its principal place of business, except as otherwise provided.

Source. RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS 56:9. PL 61:3. RL 74:3. RSA 73:3. 1961, 113:1, eff. May 6, 1961.