New Hampshire Revised Statutes
Title 77 - Taxation of Incomes
Section 77:4 - What Taxable.

Source. 1923, 65:2. PL 65:3. 1933, 184:1. RL 78:3. RSA 77:4. 1977, 240:1. 1983, 405:1. 1985, 164:1. 1991, 67:8. 1993, 313:4. 1995, 188:3. 1998, 163:1. 2004, 143:8. 2009, 144:277. 2010, Sp. Sess., 1:51. 2011, 181:4, eff. June 14, 2011. 2012, 286:4, eff. June 27, 2012.

Structure New Hampshire Revised Statutes

New Hampshire Revised Statutes

Title V - Taxation

Title 77 - Taxation of Incomes

Section 77:1 - Rate.

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-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-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 77:13 - Guardians, etc.

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 77:17-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-b - Interest.

Section 77:22 - Warrants, Collection.

Section 77:23 - To Whom Payable.

Section 77:24 - Reassessment by Department of Revenue Administration.

Section 77:24-b - Corrections.

Section 77:30 - Penalty; Fraudulent or Incorrect Return.

Section 77:33 - Expenses of Administration.

Section 77:35 - Questions of Law.

Section 77:36 - Disposal of Papers.

Section 77:37 - Taxpayer Records.