[RSA 77:30 repealed by 2021, 91:99, II, effective January 1, 2025.]
77:30 Penalty; Fraudulent or Incorrect Return.
I. [Repealed.]
II. For purposes of the application of RSA 21-J:31 to this chapter, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall apply to the return.
III. [Repealed.]