New Hampshire Revised Statutes
Title 77 - Taxation of Incomes
Section 77:5 - Exemptions.

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.