New Hampshire Revised Statutes
Title V - Taxation
Title 77 - Taxation of Incomes

Section 77:1 - Rate. - Source. 1923, 65:1. PL 65:1. RL 78:1. RSA 77:1. 1955,...

Section 77:2 - Conformity to Laws. - Source. 1923, 65:6. PL 65:8. RL 78:8.

Section 77:3 - Who Taxable. - Source. 1923, 65:2. PL 65:2. 1931, 35:1. RL 78:2. RSA...

Section 77:3-a - Limited Liability Company. - Source. 1993, 313:3, eff. July 1, 1993. 2012, 232:3, eff....

Section 77:4 - What Taxable. - Source. 1923, 65:2. PL 65:3. 1933, 184:1. RL 78:3. RSA...

Section 77:4-b - Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable. - Source. 1981, 314:2. 1982, 42:66, retroactive to Sept. 1, 1981.

Section 77:4-c - Sale or Exchange of Transferable Shares Not Taxable. - Source. 1988, 232:7, eff. June 29, 1988.

Section 77:4-d - Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts. - Source. 1991, 297:1. 1992, 13:5. 2011, 181:5, eff. June 14,...

Section 77:4-e - Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable. - Source. 1997, 304:1. 2003, 64:1, eff. July 1, 2003.

Section 77:4-g - Dividend. - Source. 2011, 207:4, eff. June 25, 2011.

Section 77:4-h - Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable. - Source. 2016, 9:2, eff. Mar. 16, 2016.

Section 77:5 - Exemptions. - Source. 1923, 65:2. PL 65:4. RL 78:4. 1951, 222:1. RSA...

Section 77:5-a - Married Taxpayers; Joint Returns. - Source. 1981, 314:4, eff. Sept. 1, 1981.

Section 77:6 - Income From Pledged Property. - Source. 1923, 65:3. PL 65:5. RL 78:5.

Section 77:7 - Capital Distribution. - Source. 1923, 65:4. PL 65:6. RL 78:6.

Section 77:8 - Non-taxable Income. - Source. 1923, 65:5. PL 65:7. RL 78:7.

Section 77:9 - Decedents' Estates. - Source. 1923, 65:7. PL 65:9. 1929, 9:1. RL 78:9. RSA...

Section 77:10 - Income From Trusts and Foundations. - Source. 1923, 65:8. PL 65:10. RL 78:10. RSA 77:10. 1994,...

Section 77:11 - Accumulations. - Source. 1923, 65:8. PL 65:11. RL 78:11. RSA 77:11. 1981,...

Section 77:13 - Guardians, etc. - Source. 1923, 65:9. PL 65:13. RL 78:13. 2012, 286:6, eff....

Section 77:14-a - Partnerships and Limited Liability Companies. - Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.

Section 77:14-b - Partners and Members. - Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.

Section 77:14-c - Members of Partnership or Limited Liability Company Outside the State. - Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.

Section 77:14-d - Application of Sections. - Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010. 2012,...

Section 77:17-a - Small Business Corporations, Information Reports. - Source. 1961, 70:1. 1973, 544:10. 1987, 109:1, eff. July 5,...

Section 77:18 - Returns and Declarations. - Source. 1923, 65:13. PL 65:18. 1927, 16:1. RL 78:18. 1947,...

Section 77:18-a - Fiscal Year Taxpayers' Returns. - Source. 1977, 85:1. 1983, 469:94, eff. Dec. 31, 1983.

Section 77:18-b - Extension of Time for Returns. - Source. 1981, 314:7. 1985, 414:4. 1988, 23:2. 1991, 163:13, eff....

Section 77:19 - Inspection. - Source. 1923, 65:13. PL 65:19. RL 78:19. 1950, 5, part...

Section 77:20 - Information as to Filing of Returns. - Source. 1923, 65:13. PL 65:20. RL 78:21. RSA 77:20. 1973,...

Section 77:21-b - Interest. - Source. 1985, 414:5. 1988, 23:3, eff. Mar. 16, 1988.

Section 77:22 - Warrants, Collection. - Source. 1923, 65:15. PL 65:23. RL 78:24. RSA 77:22. 1973,...

Section 77:23 - To Whom Payable. - Source. 1923, 65:16. PL 65:24. RL 78:25. 1950, 5, part...

Section 77:24 - Reassessment by Department of Revenue Administration. - Source. 1950, 5, part 8:15. RSA 77:24. 1973, 544:11, IV....

Section 77:24-b - Corrections. - Source. 1981, 314:10. 1995, 45:2, eff. July 2, 1995.

Section 77:30 - Penalty; Fraudulent or Incorrect Return. - Source. 1923, 65:22. PL 65:33. RL 78:34. RSA 77:30. 1973,...

Section 77:33 - Expenses of Administration. - Source. 1923, 65:29. PL 65:29. RL 78:30.

Section 77:35 - Questions of Law. - Source. 1923, 65:23. PL 65:35. RL 78:35. RSA 77:35. 1973,...

Section 77:36 - Disposal of Papers. - Source. 1929, 108:2. RL 78:20.

Section 77:37 - Taxpayer Records. - Source. 2007, 152:1, eff. Aug. 17, 2007.