TITLE V
TAXATION

CHAPTER 77
TAXATION OF INCOMES

Section 77:30


[RSA 77:30 repealed by 2021, 91:99, II, effective January 1, 2025.]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I. [Repealed.]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 [Repealed.]

Source. 1923, 65:22. PL 65:33. RL 78:34. RSA 77:30. 1973, 528:19; 544:8. 1986, 197:2. 1989, 61:1. 1991, 163:15, 43, VIII, eff. May 27, 1991.