New Hampshire Statutes

Table of Contents

CHAPTER 77: TAXATION OF INCOMES

Section: 77:1 Rate.
Section: 77:1-a Repealed by 2010, Sp. Sess., 1:53, eff. July 1, 2010.
Section: 77:2 Conformity to Laws.
Section: 77:3 Who Taxable.
Section: 77:3-a Limited Liability Company.
Section: 77:4 What Taxable.
Section: 77:4-a Repealed by 1995, 188:5, I, eff. June 12, 1995.
Section: 77:4-b Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable.
Section: 77:4-c Sale or Exchange of Transferable Shares Not Taxable.
Section: 77:4-d Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts.
Section: 77:4-e Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable.
Section: 77:4-f Repealed by 2004, 143:8, II, eff. May 24, 2004.
Section: 77:4-g Dividend.
Section: 77:4-h Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable.
Section: 77:5 Exemptions.
Section: 77:5-a Married Taxpayers; Joint Returns.
Section: 77:6 Income From Pledged Property.
Section: 77:7 Capital Distribution.
Section: 77:8 Non-taxable Income.
Section: 77:9 Decedents' Estates.
Section: 77:10 Income From Trusts and Foundations.
Section: 77:11 Accumulations.
Section: 77:12 Repealed by 2012, 286:6, eff. June 27, 2012.
Section: 77:13 Guardians, Etc.
Section: 77:14 Repealed by 2009, 144:278, I, eff. July 1, 2009.
Section: 77:14-a Partnerships and Limited Liability Companies.
Section: 77:14-b Partners and Members.
Section: 77:14-c Members of Partnership or Limited Liability Company Outside the State.
Section: 77:14-d Application of Sections.
Section: 77:15 Repealed by 2009, 144:278, II, eff. July 1, 2009.
Section: 77:16 Repealed by 2009, 144:278, III, eff. July 1, 2009.
Section: 77:17 Repealed by 2009, 144:278, IV, eff. July 1, 2009.
Section: 77:17-a Small Business Corporations, Information Reports.
Section: 77:18 Returns and Declarations.
Section: 77:18-a Fiscal Year Taxpayers' Returns.
Section: 77:18-b Extension of Time for Returns.
Section: 77:19 Inspection.
Section: 77:20 Information as to Filing of Returns.
Section: 77:21 Repealed by 1983, 469:96, eff. Dec. 31, 1983.
Section: 77:21-a Repealed by 1991, 163:43, II, eff. May 27, 1991.
Section: 77:21-b Interest.
Section: 77:22 Warrants, Collection.
Section: 77:22-a Repealed by 1991, 163:43, III, eff. May 27, 1991.
Section: 77:23 To Whom Payable.
Section: 77:24 Reassessment by Department of Revenue Administration.
Section: 77:24-a Repealed by 1991, 163:43, IV, eff. May 27, 1991.
Section: 77:24-b Corrections.
Section: 77:25 Repealed by 1991, 163:43, V, eff. May 27, 1991.
Section: 77:25-a Repealed by 1975, 439:34, II, eff. July 1, 1975.
Section: 77:26 Repealed by 1973, 544:19, eff. Sept. 1, 1973.
Section: 77:27 Repealed by 1991, 163:43, VI, eff. May 27, 1991.
Section: 77:27-a Repealed by 1991, 163:43, VII, eff. May 27, 1991.
Section: 77:28 Repealed by 1975, 439:34, III, eff. July 1, 1975.
Section: 77:29 Repealed by 1975, 439:34, III-a, eff. July 1, 1975.
Section: 77:30 Penalty; Fraudulent or Incorrect Return.
Section: 77:30-a Repealed by 1989, 50:16, I, eff. June 18, 1989.
Part Administration
Section: 77:31 Repealed by 1975, 439:34, IV, eff. July 1, 1975.
Section: 77:32 Repealed by 1975, 439:34, V, eff. July 1, 1975.
Section: 77:33 Expenses of Administration.
Section: 77:34 Repealed by 1983, 469:52, I, eff. July 1, 1983.
Section: 77:35 Questions of Law.
Section: 77:36 Disposal of Papers.
Section: 77:37 Taxpayer Records.
Part Taxation of Gambling Winnings
Section: 77:38 to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011.