[RSA 77:6 repealed by 2021, 91:99, II, effective January 1, 2025.]
77:6 Income From Pledged Property. –
For the purposes of this chapter, any securities or property of the classes designated herein producing taxable income, held in pledge, or on margin, or otherwise as security for a debt of the owner, whether standing in the name of the owner or of any other person, shall be deemed the property of the owner, and the income arising therefrom shall be included in his total taxable income.