STATE STATUTES & CODES

NEW HAMPSHIRE STATUTES AND CODES

CHAPTER 77 — TAXATION OF INCOMES

• Section 77:1 Rate.
• Section 77:1-a Definitions.
• 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 Interest From Deposits in Vermont Banks Not 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 Dividends Earned on Certain Mutual Funds and Distributions Received on Unit Investment Trusts Not Taxable.
• Section 77:4-e Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable.
• Section 77:4-f Adjustments for Contributions and Distributions With Respect to Qualified Investment Capital Companies.
• 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.
• Section 77:11 Accumulations.
• Section 77:12 From Nonresident Trustees.
• Section 77:13 Guardians, etc.
• Section 77:14 Partnerships and Limited Liability Companies.
• Section 77:15 Partners and Members.
• Section 77:16 Members of Partnership or Limited Liability Company Outside the State.
• Section 77:17 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 Payment; Interest.
• Section 77:21-a Overpayments.
• Section 77:21-b Interest.
• Section 77:22 Warrants, Collection.
• Section 77:22-a Lien for Taxes.
• Section 77:23 To Whom Payable.
• Section 77:24 Reassessment by Department of Revenue Administration.
• Section 77:24-a Abatement for Overpayment.
• Section 77:24-b Corrections.
• Section 77:25 Appeal of Assessment.
• Section 77:25-a Uncollectible Taxes.
• Section 77:26 Appeal.
• Section 77:27 Refunds.
• Section 77:27-a Minor Over or Under Payments Disregarded.
• Section 77:28 Correction of Assessment.
• Section 77:29 Penalty for Delay in Filing Return.
• Section 77:30 Penalty; Fraudulent or Incorrect Return.
• Section 77:30-a Question on Inventory Blank.
• Section 77:31 Division of Interest and Dividends.
• Section 77:32 Administration by Director of Interest and Dividends.
• Section 77:33 Expenses of Administration.
• Section 77:34 Distribution.
• Section 77:35 Questions of Law.
• Section 77:36 Disposal of Papers.
• Section 77:37 Taxpayer Records.
• Section 77:38 Definitions.
• Section 77:39 Imposition of Tax.
• Section 77:40 Who Taxable; What Taxable.
• Section 77:41 Non-Taxable Income.
• Section 77:42 Returns and Payment.
• Section 77:43 Extension of Time for Returns.
• Section 77:44 Interest.
• Section 77:45 Inspection.
• Section 77:46 Warrants, Collection.
• Section 77:47 Reassessment by Department of Revenue Administration.
• Section 77:48 Penalty; Fraudulent or Incorrect Return.
• Section 77:49 Taxpayer Records.
• Section 77:50 Disposal of Papers.

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