TITLE V
TAXATION

CHAPTER 77
TAXATION OF INCOMES

Section 77:5-a


[RSA 77:5-a repealed by 2021, 91:99, II, effective January 1, 2025.]
    77:5-a Married Taxpayers; Joint Returns. – A married taxpayer may claim the exemptions provided in RSA 77:5 for both self and spouse, regardless of the ownership of the income from interest or dividends, provided that both husband and wife file a joint return.

Source. 1981, 314:4, eff. Sept. 1, 1981.