[RSA 195-H:10 repealed by 2021, 91:99, V, effective January 1, 2025.]
195-H:10 Funds Exempt From Interest and Dividends Tax. –
Income and distributions from any qualified tuition program as defined in the Internal Revenue Code of 1986, as amended, shall be exempt from the New Hampshire interest and dividends tax pursuant to RSA 77:4-e, provided that distributions from the plan which are subject to federal income tax shall be subject to the interest and dividends tax pursuant to RSA 77 on the accrued income portion of the savings plan distribution.