Source: http://www.lawserver.com/print/17221191:new_hampshire_revised_statutes_chapter_77
Timestamp: 2013-05-26 02:42:32
Document Index: 302871477

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New Hampshire Revised Statutes > Chapter 77 - Taxation Of Incomes	New Hampshire Revised Statutes > Title V > Chapter 77 - Taxation Of IncomesCurrent as of: 2009Check for updates§ 77:1Rate§ 77:1-aDefinitions§ 77:2Conformity To Laws§ 77:3Who Taxable§ 77:3-aLimited Liability Company§ 77:4What Taxable§ 77:4-aInterest From Deposits In Vermont Banks Not Taxable§ 77:4-bInterest And Dividend Income Of Employee Benefit Plans And Tax Deferred Investments Not Taxable§ 77:4-cSale Or Exchange Of Transferable Shares Not Taxable§ 77:4-dDividends Earned On Certain Mutual Funds And Distributions Received On Unit Investment Trusts Not Taxable§ 77:4-eInterest And Dividends From Funds Invested In College Tuition Savings Plan Not Taxable§ 77:4-fAdjustments For Contributions And Distributions With Respect To Qualified Investment Capital Companies§ 77:5Exemptions§ 77:5-aMarried Taxpayers; Joint Returns§ 77:6Income From Pledged Property§ 77:7Capital Distribution§ 77:8Non-Taxable Income§ 77:9Decedents' Estates§ 77:10Income From Trusts§ 77:11Accumulations§ 77:12From Nonresident Trustees§ 77:13Guardians, Etc§ 77:14Partnerships And Limited Liability Companies§ 77:15Partners And Members§ 77:16Members Of Partnership Or Limited Liability Company Outside The State§ 77:17Application Of Sections§ 77:17-aSmall Business Corporations, Information Reports§ 77:18Returns And Declarations§ 77:18-aFiscal Year Taxpayers' Returns§ 77:18-bExtension Of Time For Returns§ 77:19Inspection§ 77:20Information As To Filing Of Returns§ 77:21Payment; Interest§ 77:21-aOverpayments§ 77:21-bInterest§ 77:22Warrants, Collection§ 77:22-aLien For Taxes§ 77:23To Whom Payable§ 77:24Reassessment By Department Of Revenue Administration§ 77:24-aAbatement For Overpayment§ 77:24-bCorrections§ 77:25Appeal Of Assessment§ 77:25-aUncollectible Taxes§ 77:26Appeal§ 77:27Refunds§ 77:27-aMinor Over Or Under Payments Disregarded§ 77:28Correction Of Assessment§ 77:29Penalty For Delay In Filing Return§ 77:30Penalty; Fraudulent Or Incorrect Return§ 77:30-aQuestion On Inventory Blank§ 77:31Division Of Interest And Dividends§ 77:32Administration By Director Of Interest And Dividends§ 77:33Expenses Of Administration§ 77:34Distribution§ 77:35Questions Of Law§ 77:36Disposal Of Papers§ 77:37Taxpayer Records§ 77:38Definitions§ 77:39Imposition Of Tax§ 77:40Who Taxable; What Taxable§ 77:41Non-Taxable Income§ 77:42Returns And Payment§ 77:43Extension Of Time For Returns§ 77:44Interest§ 77:45Inspection§ 77:46Warrants, Collection§ 77:47Reassessment By Department Of Revenue Administration§ 77:48Penalty; Fraudulent Or Incorrect Return§ 77:49Taxpayer Records§ 77:50Disposal Of Papers________________________________________________________________________