reglab/housing_qa huggingface dataset:
NH Rev Stat § 76:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:21 - Prorated Assessments for Damaged Buildings.

    76:21 Prorated Assessments for Damaged Buildings. –||I. Whenever a taxable building is damaged due to unintended fire or natural disaster to the extent that it renders the building not able to be used for its intended use, the assessing officials shall prorate the assessment for the building for the current tax year. For purposes of this paragraph, an unintended fire means a fire which does not arise out of any act committed by or at the direction of the property owner with the intent to cause a loss.||II. The proration of the building assessment shall be based on the number of days that the building was available for its intended use divided by the number of days in the tax year, multiplied by the building assessment.||III. A person aggrieved of a property tax for a building damaged as provided in paragraph I shall file an application with the assessing officials in writing within 60 days of the event described in paragraph I or by March 1, whichever is later.||IV. Proration of the assessment shall be denied if the assessing officials determine that the applicant did not meet the requirements of this section or acted in bad faith.||V. The total tax reduction from proration under this section for any city or town shall be limited to an amount equal to 1/2 of one percent of the total property taxes committed in the tax year. If the assessing officials determine that it is likely that this limit will be reached, the proration shall not be applied to any additional properties.||VI. Nothing in this section shall limit the ability of the assessing officials to abate taxes for good cause shown pursuant to RSA 76:16.||VII. Appeals of a decision under this section shall be to the board of tax and land appeals or the superior court as set forth in RSA 76:16-a or RSA 76:17.|||Source. 2012, 169:2, eff. April 1, 2013. 2018, 282:8, eff. Jan. 1, 2019.|
NH Rev Stat § 77:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:1 - Rate.

[RSA 77:1 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:1 Rate. –||I. The annual tax upon incomes shall be levied at the rate of 5 percent for all taxable periods ending before December 31, 2023. ||II. The annual tax upon incomes shall be levied at the rate of 4 percent for all taxable periods ending on or after December 31, 2023.||III. The annual tax upon incomes shall be levied at the rate of 3 percent for all taxable periods ending on or after December 31, 2024.||IV. The annual tax upon incomes shall be levied at the rate of 2 percent for all taxable periods ending on or after December 31, 2025.||V. The annual tax upon incomes shall be levied at the rate of 1 percent for all taxable periods ending on or after December 31, 2026.|||Source. 1923, 65:1. PL 65:1. RL 78:1. RSA 77:1. 1955, 309:1. 1977, 561:1, eff. July 1, 1977. 2021, 91:89, eff. Jan. 1, 2022.|
NH Rev Stat § 77:1-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:1-a - Repealed by 2010, Sp. Sess., 1:53, eff. July 1, 2010.

    77:1-a Repealed by 2010, Sp. Sess., 1:53, eff. July 1, 2010. –|
NH Rev Stat § 77:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:2 - Conformity to Laws.

[RSA 77:2 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:2 Conformity to Laws. –||It is the intention of this chapter, and it shall be construed, anything contained herein to the contrary notwithstanding, not to impose any tax upon any income in violation of the Constitution of the United States or in violation of any constitutional federal laws, or in violation of the constitution of this state, or in violation of any contractual obligations of exemption from taxation established prior to May 4, 1923, by the state or any of its political subdivisions or by the United States, which may not be impaired lawfully hereby.|||Source. 1923, 65:6. PL 65:8. RL 78:8.|
NH Rev Stat § 77:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:3 - Who Taxable.

[RSA 77:3 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:3 Who Taxable. –||I. Taxable income is that income received from interest and dividends during the tax year prior to the assessment date by:||(a) Individuals who are inhabitants or residents of this state for any part of the taxable year whose gross interest and dividend income from all sources, including income from a qualified investment company pursuant to RSA 77:4, V, exceeds $2,400 during that taxable period.||(b) Partnerships, limited liability companies, and associations, the beneficial interest in which is not represented by transferable shares, whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year, but not including a qualified investment company as defined in RSA 77-A:1, XXI, or a trust comprising a part of an employee benefit plan, as defined in the Employee Retirement Income Security Act of 1974, section 3.||(c) Executors deriving their appointment from a court of this state whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year.||II. No person shall be subject to tax under RSA 77 solely due to its holding an ownership interest in a qualified investment company as defined in RSA 77-A:1, XXI.|||Source. 1923, 65:2. PL 65:2. 1931, 35:1. RL 78:2. RSA 77:3. 1981, 314:1. 1982, 42:65. 1991, 67:7. 1993, 313:2. 1995, 188:2. 2004, 143:1. 2009, 144:276. 2010, Sp. Sess., 1:50, eff. July 1, 2010. 2012, 286:3, eff. June 27, 2012.|
NH Rev Stat § 77:3-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:3-a - Limited Liability Company.

[RSA 77:3-a repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:3-a Limited Liability Company. –||For purposes of this chapter, "limited liability company" means a limited liability company formed under RSA 304-C or a foreign limited liability company as defined in RSA 304-C:9.|||Source. 1993, 313:3, eff. July 1, 1993. 2012, 232:3, eff. Jan. 1, 2013.|
NH Rev Stat § 77:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4 - What Taxable.

[RSA 77:4 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:4 What Taxable. –||Income of the following described classes is taxable:||I. Interest from bonds, notes, money at interest, and from all debts due the person to be taxed, except interest from notes or bonds of this state and notes or bonds of any political subdivision of this state.||II. Dividends, other than stock dividends paid in new stock of the company issuing the same, on shares in all corporations and joint stock companies organized under the laws of any state, territory, or nation.||III. Dividends, other than stock dividends paid in new stock of the partnership, limited liability company, or association issuing the same, on shares in partnerships, limited liability companies, or associations the beneficial interest in which is represented by transferable shares.||IV. Dividends, other than that portion of a dividend declared by corporations to be a return of capital and considered by the federal internal revenue service to be such, the exemption of which is permitted by RSA 77:7.||V. Amounts reported and taxed federally as dividends or interest to a holder of an ownership interest in a qualified investment company as defined in RSA 77-A:1, XXI, a mutual fund, or a unit investment trust.||VI. [Repealed.]|||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.|
NH Rev Stat § 77:4-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4-a - Repealed by 1995, 188:5, I, eff. June 12, 1995.

    77:4-a Repealed by 1995, 188:5, I, eff. June 12, 1995. –|
NH Rev Stat § 77:4-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4-b - Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable.

[RSA 77:4-b repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:4-b Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable. –||Notwithstanding any provisions of RSA 77:4 to the contrary, interest and dividend income received by an employee benefit plan as defined by the Employee Retirement Income Security Act of 1974, section 3, or any successor act enacted for the purpose of regulating employee benefit plans, or an individual retirement arrangement, Keogh plan or any other arrangement pursuant to which payment of federal tax on the income thereof and of the plan sponsors, participants and beneficiaries is deferred, shall at no time be considered taxable income under RSA 77:4, either to the plan or arrangement or to its sponsors, participants or beneficiaries, irrespective of when or whether all or any portion of such income is accumulated or expended for the benefit of, or distributed in any form or manner to, such sponsors, participants or beneficiaries.|||Source. 1981, 314:2. 1982, 42:66, retroactive to Sept. 1, 1981.|
NH Rev Stat § 77:4-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4-c - Sale or Exchange of Transferable Shares Not Taxable.

[RSA 77:4-c repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:4-c Sale or Exchange of Transferable Shares Not Taxable. –||No provision of RSA 77:4 or RSA 77:7 shall be construed to include within any class of property otherwise taxable as income, any amount received from the sale, exchange or transfer of either a share of corporate stock or any other transferable share under this chapter, whether by way of liquidation, redemption or otherwise, and irrespective of the identity of the parties to the sale, exchange or transfer.|||Source. 1988, 232:7, eff. June 29, 1988.|
NH Rev Stat § 77:4-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4-d - Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts.

[RSA 77:4-d repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:4-d Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts. –||Notwithstanding any other provision of RSA 77:4, the following income items shall not be treated as dividends or interest income taxable under this chapter:||I. Amounts accruing to the holder of an ownership interest in a qualified investment company, as defined in RSA 77-A:1, XXI, or a mutual fund or investment income earned or distributions received by the holder of an ownership interest in a unit investment trust, which qualified investment company, mutual fund, or unit investment trust invests solely in New Hampshire tax-exempt tax anticipation notes, bond anticipation notes, and other instruments exempt under New Hampshire law.||II. Amounts reported and taxed federally as capital gains to the holder of an ownership interest in a qualified investment company, as defined in RSA 77-A:1, XXI, a mutual fund, or a unit investment trust.|||Source. 1991, 297:1. 1992, 13:5. 2011, 181:5, eff. June 14, 2011.|
NH Rev Stat § 77:4-e (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4-e - Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable.

[RSA 77:4-e repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:4-e Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable. –||Notwithstanding any provision of RSA 77:4, income and distributions from any qualified tuition program as defined in the Internal Revenue Code of 1986, as amended, shall not be taxable under this chapter to the plan or to its sponsors, participants, or beneficiaries to the extent that the same is exempt from federal income taxation under section 529 of the Internal Revenue Code of 1986, as amended, as that section was in effect on July 1, 2003.|||Source. 1997, 304:1. 2003, 64:1, eff. July 1, 2003.|
NH Rev Stat § 77:4-f (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4-f - Repealed by 2004, 143:8, II, eff. May 24, 2004.

    77:4-f Repealed by 2004, 143:8, II, eff. May 24, 2004. –|
NH Rev Stat § 77:4-g (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4-g - Dividend.

[RSA 77:4-g repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:4-g Dividend. –||Excess compensation determined by audit of the department shall not be considered a dividend under this chapter unless such determination is accepted by the Internal Revenue Service.|||Source. 2011, 207:4, eff. June 25, 2011.|
NH Rev Stat § 77:4-h (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:4-h - Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable.

[RSA 77:4-h repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:4-h Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable. –||Notwithstanding any provision of RSA 77:4, income and distributions from any Achieving a Better Life Experience (ABLE) plan as defined in the Internal Revenue Code of 1986, as amended, shall not be taxable under this chapter to the plan or its sponsors, participants, or beneficiaries to the extent that the same is exempted from federal income taxation under section 529A of the Internal Revenue Code of 1986, as amended.|||Source. 2016, 9:2, eff. Mar. 16, 2016.|
NH Rev Stat § 77:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:5 - Exemptions.

[RSA 77:5 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:5 Exemptions. –||Each taxpayer shall have the following exemptions:||I. Income of $2,400.||II. An additional $1,200 if either or both taxpayers are 65 years of age or older on the last day of the tax year.||III. An additional $1,200 if either or both taxpayers are blind.||IV. An additional $1,200 if either or both taxpayers are disabled, unable to work, and have not yet reached their sixty-fifth birthday.|||Source. 1923, 65:2. PL 65:4. RL 78:4. 1951, 222:1. RSA 77:5. 1977, 561:2. 1981, 314:3. 1990, 140:2, X. 1997, 189:2, eff. July 1, 1997.|
NH Rev Stat § 77:5-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:5-a - Married Taxpayers; Joint Returns.

[RSA 77:5-a repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:5-a Married Taxpayers;  Joint Returns. –||A married taxpayer may claim the exemptions provided in RSA 77:5 for both self and spouse, regardless of the ownership of the income from interest or dividends, provided that both husband and wife file a joint return.|||Source. 1981, 314:4, eff. Sept. 1, 1981.|
NH Rev Stat § 77:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:6 - Income From Pledged Property.

[RSA 77:6 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:6 Income From Pledged Property. –||For the purposes of this chapter, any securities or property of the classes designated herein producing taxable income, held in pledge, or on margin, or otherwise as security for a debt of the owner, whether standing in the name of the owner or of any other person, shall be deemed the property of the owner, and the income arising therefrom shall be included in his total taxable income.|||Source. 1923, 65:3. PL 65:5. RL 78:5.|
NH Rev Stat § 77:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:7 - Capital Distribution.

[RSA 77:7 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:7 Capital Distribution. –||No distribution of capital, whether in liquidation or otherwise, shall be taxable as income, but accumulated profits shall not be regarded as capital.|||Source. 1923, 65:4. PL 65:6. RL 78:6.|
NH Rev Stat § 77:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:8 - Non-taxable Income.

[RSA 77:8 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:8 Non-taxable Income. –||No tax shall be levied directly or indirectly under this chapter upon any income otherwise taxable hereunder, which is received and used by any educational, religious, charitable, or temperance organization incorporated or organized in this state, for the purposes for which it is established; provided, that none of the income or profits of such organizations is divided among its stockholders or members or is used for purposes other than those for which it is established, or which is received by any trustee for the use of the state or any of its political subdivisions, or for the use of such organization for such purposes.|||Source. 1923, 65:5. PL 65:7. RL 78:7.|
NH Rev Stat § 77:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:9 - Decedents' Estates.

[RSA 77:9 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:9 Decedents' Estates. –||The estates of deceased persons who last dwelt in this state shall be subject to the taxes imposed by this chapter upon all taxable income received by such persons during their lifetime, which has not already been taxed. The income received by such estates during administration shall be taxable to the estate, except such proportion thereof as equals the proportion of the estate to be distributed to non-taxable persons or organizations. The commissioner of revenue administration and executors and administrators of estates may effect a settlement by compromise of any question of doubt or dispute arising under this section.|||Source. 1923, 65:7. PL 65:9. 1929, 9:1. RL 78:9. RSA 77:9. 1973, 544:8, eff. Sept. 1, 1973.|
NH Rev Stat § 77:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:10 - Income From Trusts and Foundations.

[RSA 77:10 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:10 Income From Trusts and Foundations. –||Interest and dividend income received by trusts and foundations treated as grantor trusts under section 671 of the United States Internal Revenue Code shall be included in the return of their grantor, to the extent that the grantor is an inhabitant or resident of this state. Income reported by, and taxed federally as interest or dividends to, a trust or foundation beneficiary who is an individual inhabitant or resident of this state with respect to distributions from a trust or foundation that is not treated as a grantor trust under section 671 of the United States Internal Revenue Code shall be included as interest or dividends in the return of such beneficiary and subject to taxation in accordance with the provisions of this chapter.|||Source. 1923, 65:8. PL 65:10. RL 78:10. RSA 77:10. 1994, 178:2, eff. May 23, 1994. 2012, 286:5, eff. June 27, 2012. 2017, 257:48, eff. Oct. 1, 2017.|
NH Rev Stat § 77:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:11 - Accumulations.

[RSA 77:11 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:11 Accumulations. –||Income accumulated in an employee benefit plan, as defined by the Employment Retirement Income Security Act of 1974, section 3, 29 United States Code § 1002(3), as amended, or in a trust comprising a part of such a plan, shall not be subject to taxation under RSA 77:1.|||Source. 1923, 65:8. PL 65:11. RL 78:11. RSA 77:11. 1981, 314:5. 1982, 42:67. 2010, 324:5, eff. Jan. 1, 2011.|
NH Rev Stat § 77:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:12 - Repealed by 2012, 286:6, eff. June 27, 2012.

    77:12 Repealed by 2012, 286:6, eff. June 27, 2012. –|
NH Rev Stat § 77:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:13 - Guardians, etc.

[RSA 77:13 repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:13 Guardians, etc. –||RSA 77:9 through RSA 77:11 shall apply to guardians, conservators, trustees in bankruptcy, receivers, and assignees for the benefit of creditors, so far as apt, to the taxable income received by them.|||Source. 1923, 65:9. PL 65:13. RL 78:13. 2012, 286:6, eff. June 27, 2012.|
NH Rev Stat § 77:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:14 - Repealed by 2009, 144:278, I, eff. July 1, 2009.

    77:14 Repealed by 2009, 144:278, I, eff. July 1, 2009. –|
NH Rev Stat § 77:14-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:14-a - Partnerships and Limited Liability Companies.

[RSA 77:14-a repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:14-a Partnerships and Limited Liability Companies. –||Partnerships and limited liability companies having a usual place of business in this state, any member of which is an inhabitant thereof, shall be subject to taxes imposed by this chapter. If any of the members of the partnership or limited liability company are not inhabitants of this state only so much of the income thereof as is proportionate to the aggregate interest of the partners or members who are inhabitants of this state in the profits of the partnership or limited liability company shall be taxed.|||Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.|
NH Rev Stat § 77:14-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:14-b - Partners and Members.

[RSA 77:14-b repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:14-b Partners and Members. –||The tax shall be assessed on such a partnership or limited liability company by the name under which it does business, and the partners or members shall not be taxed with respect to the taxable income derived by them from such a partnership or limited liability company.|||Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.|
NH Rev Stat § 77:14-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:14-c - Members of Partnership or Limited Liability Company Outside the State.

[RSA 77:14-c repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:14-c Members of Partnership or Limited Liability Company Outside the State. –||An inhabitant of this state who is a member of a partnership or limited liability company having no usual place of business in this state, who receives income from such partnership or limited liability company derived from such a source that it would be taxable if received directly from such source by such partner or member, shall as to such income be subject to the taxes imposed by this chapter.|||Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.|
NH Rev Stat § 77:14-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:14-d - Application of Sections.

[RSA 77:14-d repealed by 2021, 91:99, II, effective January 1, 2027.]|    77:14-d Application of Sections. –||RSA 77:14-a to 77:14-c shall apply, so far as apt, to associations, but not to partnerships, limited liability companies, and associations the beneficial interest in which is represented by transferable shares.|||Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010. 2012, 286:7, eff. June 27, 2012.|
NH Rev Stat § 77:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77 - Taxation of Incomes|Section 77:15 - Repealed by 2009, 144:278, II, eff. July 1, 2009.

    77:15 Repealed by 2009, 144:278, II, eff. July 1, 2009. –|