reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:10 - Selectmen's Lists and Warrant.

76:10 Selectmen's Lists and Warrant. –
I. A list of all property taxes by them assessed shall be made by the selectmen under their hands, with a warrant under their hands and seal. The list shall be directed to the collector of such town, requiring the collector to collect the same, and to pay to the town treasurer such sums and at such times as may be therein prescribed. The selectmen shall assess such taxes to the owner as of April 1, or to the current owner, if known. The selectmen of a town or the board of assessors of a city may round off to the nearest dollar the total tax due on each parcel appearing on the list.
II. If the municipal tax collector finds a discrepancy of
1/2 of one percent or more between the amount of the warrant as committed to the tax collector of the municipality and the total property tax commitment calculated by the commissioner of revenue administration, based on the pertinent information provided by the municipality under RSA 21-J:34, the collector shall return the warrant to the municipality's assessing officials for correction. If a correction cannot be made to generate a warrant with less than
1/2 of one percent discrepancy, the assessing officials shall submit a revised property summary inventory of valuation form as required under RSA 21-J:34, I, for recalculation of the tax rate by the commissioner of revenue administration. The municipality shall not issue property tax bills until such discrepancy is resolved. A copy of the signed warrant total page and an actual tax bill shall be submitted to the department of revenue administration by the tax collector.
Source.
RS 43:8. CS 45:8. GS 53:8. GL 57:8. PS 59:7. 1903, 111:1. 1925, 61:3. PL 64:7. RS 77:7. RSA 76:10. 1983, 158:1; 440:1. 2003, 307:4. 2008, 174:3. 2010, 262:5, eff. Sept. 4, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:10-a - Jeopardy Assessment.

76:10-a Jeopardy Assessment. –
Whenever it shall appear to the selectmen or assessors that it is necessary that the assessment of taxes assessed against any property be made as soon as possible in order to insure the payment of the taxes and to protect the public interest, they may, on or after April 1, make a reasonable jeopardy assessment of the taxes against the owner or person to whom such property is assessed and commit a warrant to the collector for the same, and the collector after making presentation of a bill for such taxes may immediately use any of the remedies provided by law to collect the taxes committed to him in such warrant. If it later appears that such jeopardy tax payment was in excess of the taxes due the over plus together with interest at the rate of 6 percent per annum from the time of payment to the time of refund shall be refunded to the person from whom the tax was collected. If such tax payment was insufficient to pay the actual tax later found to be due, then a further assessment may be made and may be collected in the same manner as the original assessment.
Source.
1955, 108:1. 1961, 33:1, eff. Mar. 17, 1961.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:11-a - Information.

76:11-a Information. –
I. The tax bill which is sent to every person taxed, as provided in RSA 76:11, shall show the rate for municipal, local education, state education, and county taxes separately, the assessed valuation of all lands and buildings for which said person is being taxed, and the right to apply in writing to the selectmen or assessors for an abatement of the tax assessed as provided under RSA 76:16. The department of revenue administration shall compute for each town and city the rates which are to appear on the tax bills and shall furnish the required information to the appropriate town or city.
II. The tax bill shall also contain a statement informing the taxpayer of the types of tax relief for which the taxpayer has the right to apply. The following statement shall be considered adequate:
"If you are elderly, disabled, blind, a veteran, or veteran's spouse, or are unable to pay taxes due to poverty or other good cause, you may be eligible for a tax exemption, credit, abatement, or deferral. For details and application information, contact (insert title of local assessing officials or office to which application should be made)."
This statement shall be prominent and legible, and may either be printed on the tax bill itself, or on a separate sheet of paper enclosed with the tax bill. A municipality may in its discretion choose to include more detailed information about the eligibility criteria for different forms of tax relief, provided, however, that the information in the above statement shall be considered a minimum.
III. A town or city may, by majority vote of its governing body, include information additional to that required under paragraphs I and II on the tax bill as a means of further educating the public relative to the laws regarding property taxes.
Source.
1959, 15:1. 1973, 544:8. 1975, 84:1. 1981, 254:2. 1990, 49:3. 1994, 45:2; 377:2. 1995, 265:14. 1999, 17:18; 338:6, eff. Nov. 3, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:11-b - Notice of Arrearage.

76:11-b Notice of Arrearage. –
The tax collector shall provide to the owner as of April 1 or current owner, if known, a summary of all uncollected and unredeemed taxes on the property. This summary may be included on or with the tax bill, or may be sent by separate mailing within 90 days of the due date of the final tax bill.
Source.
1992, 49:1, eff. June 12, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:12 - List of Resident Taxes.

76:12 List of Resident Taxes. –
Before June 1 in each year, unless the time therefor is extended by the commissioner of revenue administration, the selectmen of towns and the assessors of cities shall commit to the collector of taxes a warrant, under their hands and seal, together with a list of resident taxes by them assessed, directing the collector to collect the same and to pay the amount collected to the treasurer at such times as may be thereon prescribed. Within 30 days after receipt of the list, the collector shall send a bill to every person taxed by first class mail, unless for good cause the time is extended by the commissioner of revenue administration.
Source.
1913, 82:2. PL 64:10. RL 77:10. 1945, 6:1. RSA 76:12. 1957, 86:1. 1971, 476:7. 1973, 544:8. 1985, 312:1, eff. Aug. 13, 1985.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:13 - Interest.

76:13 Interest. –
Interest at 8 percent per annum shall be charged upon all taxes except resident taxes, except as otherwise provided by statute, not paid on or before December 1 after their assessment, which shall be collected from that date with the taxes as incident thereto, except in the case where a tax bill sent to the taxpayer on or after November 2 and before April 1 of the following year interest shall not be charged until 30 days after the bills are mailed. Interest due in an amount up to $25 may be waived by the collector, with the approval and consent of the board of selectmen and the board of assessors, if in the collector's judgment the administrative and collection costs involved do not warrant collection of the amount due. The tax collector shall state on the tax bill the date from which interest will be charged and such date shall be determined by the day the collector sends out the last tax bill on the list. The collector shall notify the board of tax and land appeals in writing of the date on which the last tax bill was sent.
Source.
1860, 2373. 1861, 2491. GS 53:9. 1872, 42:1. GL 57:9. PS 59:8. PL 64:11. RL 77:11. 1943, 55:1. 1949, 61:1. RSA 76:13. 1965, 81:1. 1969, 206:1. 1970, 30:1. 1973, 486:4; 544:8. 1977, 354:1. 1981, 465:14. 1989, 39:1. 1991, 54:1; 306:9. 2001, 63:1, eff. April 1, 2001. 2018, 282:1, eff. Apr. 1, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:13-a - Resident Tax Penalty.

76:13-a Resident Tax Penalty. –
There shall be added to any resident tax not paid in full on or before December 1 following the assessment of the resident tax the sum of $1 which shall be collected with the tax as incident thereto.
Source.
1969, 206:2. 1971, 476:9, eff. July 10, 1971.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:13-b - Limitations on Interest When Tax Relief is Granted.

76:13-b Limitations on Interest When Tax Relief is Granted. –
Notwithstanding any provisions of RSA 76:13 or 76:15-a or 76:15-b to the contrary:
I. Interest on tax deferrals for the elderly and disabled granted pursuant to RSA 72:38-a will accrue at 5 percent beginning 30 days after the date of the final tax bill.
II. No interest shall be charged on any taxes abated pursuant to RSA 76 on the grounds of poverty or hardship and inability to pay.
III. No interest shall be charged on that portion of taxes of any residential property for which an exemption or tax credit is granted pursuant to RSA 72.
Source.
1995, 265:15, eff. Jan. 1, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:14 - Correction of Omissions, or Improper Assessment.

76:14 Correction of Omissions, or Improper Assessment. –
If the selectmen, before the expiration of the year for which a tax has been assessed, shall discover that the same has been taxed to a person not by law liable they may, upon abatement of such tax and upon notice to the person liable for such tax, impose the same upon the person so liable. And if it shall be found that any person or property shall have escaped taxation the selectmen, upon notice to the person, shall impose a tax upon the person or property so liable.
Source.
1878, 68:1. GL 57:10. PS 59:9. PL 64:12. RL 77:12.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:15 - Amendments of Inventories and Tax Lists.

76:15 Amendments of Inventories and Tax Lists. –
Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to posting of the notice of a tax sale or tax lien in accordance with the provisions of RSA 80. Notice of such amendment to the inventory shall be sent by the selectmen or assessors, in writing and by registered mail, prior to the posting of the list of delinquent taxes by the tax collector but not more than 30 days prior to the posting, to the last known address of the owner or of the persons taxed.
Source.
1947, 111:1. RSA 76:15. 1969, 23:11. 1983, 135:2. 2010, 301:1, eff. Sept. 11, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:15-b - Local Option.

76:15-b Local Option. –
I. Other provisions of law to the contrary notwithstanding, taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-a if said town or city, by majority vote of the governing body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-a may rescind said adoption by majority vote of the governing body, and the general statutes relating to collection of taxes shall once again apply.
II. Taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-aa, if said town or city, by majority vote of the legislative body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-aa may rescind said adoption by majority vote of the legislative body, and the general statutes relating to collection of taxes shall once again apply.
III. Any city or town may, by majority vote of the legislative body, adopt a fiscal year running from July 1 to June 30 of the following year. In conjunction with that vote, the city or town is also authorized, by majority vote, to adopt a budget for the purpose of funding a 6-month conversion period through the adoption of a system for quarterly collection and billing of taxes as provided in RSA 76:15-aa.
Source.
1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:15-c - Collection of Property Taxes in Certain Municipalities.

76:15-c Collection of Property Taxes in Certain Municipalities. –
I. Any municipality with a fiscal year of July 1 to June 30 of the following year which collects its property taxes semi-annually in December and June may adopt the provisions of this section by majority vote of the legislative body of the municipality. Prior to the vote each municipality shall hold a public hearing on the adoption of these provisions. If adopted by the municipality, the provisions of this section shall be effective on April 1 following the vote.
II. If the provisions of this section are adopted by the municipality, the municipality shall begin adjusting the 2 due dates for the partial payment and the payment of taxes forward one month a year for 6 years until the final collection dates are on July 1 for the partial payment and December 1 for the balance of the payment for the year of assessment, still funding the period from July 1 through June 30 of the following year. During the conversion years a partial payment of the taxes assessed on April 1 in any year shall be computed by taking the prior year's assessed value times
1/2 of the prior year's tax rate; provided, however, that whenever it shall appear to the assessor that certain individual properties have physically changed in valuation, the assessor may use the current year's assessed value times
1/2 of the previous year's tax rate to compute the partial payment.
III. Interest charged on all taxes not paid on or before the date they are due shall be at the rate prescribed in RSA 76:13. Interest shall accrue after the due dates of each payment due.
IV. For purposes of abatement filing periods, the mailing date for the final notice of tax for second payment of taxes shall be used for calculating the period.
V. After completion of the conversion years, RSA 76:15-a shall regulate the assessment and collection of property taxes.
Source.
1994, 90:1, eff. July 5, 1994.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:16-b - Repealed by 1995, 194:1, eff. Aug. 11, 1995.

76:16-b Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:16-c - Abatement of Resident Taxes.

76:16-c Abatement of Resident Taxes. –
Selectmen or assessors may for good cause shown abate any resident tax assessed by them or their predecessors.
Source.
1971, 476:8, eff. July 10, 1971.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:16-d - Extensions of Application; Reply and Appeal Deadlines.

76:16-d Extensions of Application;  Reply and Appeal Deadlines. –
I. [Repealed.]
II. In towns with dates of notice of tax, as defined in RSA 72:1-d and RSA 76:1-a, after December 31, the uniform deadlines in deferral and abatement applications, replies, and appeals statutes, including RSA 72:38-a and RSA 76:16, 16-a, and 17 shall be as follows:
(a) Taxpayer's initial application for deferral or abatement within 2 months of the date of notice of tax.
(b) Town's response to the application within 6 months of the date of notice of tax.
(c) Taxpayer's appeal within 8 months of the date of notice of tax.
Source.
1995, 265:18. 1998, 344:3. 2002, 217:4. 2007, 182:6, eff. April 1, 2007.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:16-e - Timely Filing.

76:16-e Timely Filing. –
The timely filing and mailing of any document relative to the administration and appeal of any state or municipal tax, either by a municipality or the board of tax and land appeals, shall be determined in accordance with RSA 80:55.
Source.
2000, 239:7, eff. Aug. 5, 2000.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:17 - By Court.

76:17 By Court. –
If the selectmen neglect or refuse so to abate in accordance with RSA 76:16, I(b), any person aggrieved, having complied with the requirements of RSA 74, may, in lieu of appealing pursuant to RSA 76:16-a, apply by petition to the superior court in the county, which shall make such order thereon as justice requires. The appeal shall be filed on or before September 1 following the date of notice of tax under RSA 76:1-a, and not afterwards. If the appeal is filed before July 1 following the date of notice of tax, the person aggrieved shall state in the appeal to the court the date of the municipality's decision on the RSA 76:16, I(b) application.
Source.
1983, 345:1. 1991, 386:9. 1994, 393:6. 1995, 265:19. 2002, 217:3, eff. May 16, 2002. 2014, 175:3, eff. Sept. 9, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:17-a - Interest.

76:17-a Interest. –
Whenever, after taxes have been paid, the selectmen, the board of tax and land appeals, or the superior court, as the case may be, grant an abatement of taxes, they shall award interest on the amount of taxes abated at the rate of 4 percent per annum from the date the taxes were paid to the date of refund.
Source.
1965, 152:1. 1973, 544:13. 1983, 394:2, eff. Aug. 21, 1983. 2022, 164:1, eff. Apr. 1, 2022.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:17-b - Filing Fee Reimbursed.

76:17-b Filing Fee Reimbursed. –
Whenever, after taxes have been paid, the board of tax and land appeals grants an abatement of taxes because of an incorrect tax assessment due to a clerical error, or a plain and clear error of fact, and not of interpretation, as determined by the board of tax and land appeals, the person receiving the abatement shall be reimbursed by the city or town treasurer for the filing fee paid under RSA 76:16-a, I.
Source.
1990, 49:2, eff. June 5, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:17-c - Effect of Abatement Appeal on Subsequent Taxes.

76:17-c Effect of Abatement Appeal on Subsequent Taxes. –
I. Whenever the board of tax and land appeals, pursuant to RSA 76:16-a, or the superior court, pursuant to RSA 76:17, grants an abatement on the grounds of an incorrect property assessment value, the selectmen or assessors shall thereafter use the correct assessment value, as found by the board or the court, in assessing subsequent taxes upon that property, until such time as they, in good faith, reappraise the property pursuant to RSA 75:8 due to changes in value, or until there is a general reassessment in the municipality.
II. If, while an appeal pursuant to RSA 76:16-a or 76:17 is pending, subsequent taxes are assessed using an assessment value later found to be incorrect by the board of tax and land appeals or the superior court, the selectmen or assessors shall abate such subsequent taxes, using the correct assessment value as found by the board or the court, even if no abatement request or appeal has ever been filed with respect to such subsequent taxes.
III. The board of tax and land appeals and the superior court shall retain continuing jurisdiction over any abatement granted by them pursuant to RSA 76:16-a or 76:17 respectively, for purposes of enforcing the requirements of this section.
Source.
1992, 175:3, eff. April 1, 1992 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:17-d - Abatement Refund.

76:17-d Abatement Refund. –
The selectmen or assessors may apply all or a portion of the amount of any taxes abated, along with interest computed according to this chapter, to any outstanding taxes owed by the taxpayer to the municipality. Taxes shall be considered outstanding if they are subject to interest pursuant to RSA 76:13. The selectmen or assessors shall send notice to the taxpayer of the amount credited against outstanding taxes and the date the credit was recorded.
Source.
1997, 241:1, eff. Jan. 1, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:18 - Repealed by 2014, 46:1, I, eff. July 26, 2014.

76:18 Repealed by 2014, 46:1, I, eff. July 26, 2014. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:19 - Repealed by 2014, 46:1, II, eff. July 26, 2014.

76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:19-a - Abatement for Brownfields Property.

76:19-a Abatement for Brownfields Property. –
I. Upon application of a person who qualifies as eligible to participate in the brownfields program established under RSA 147-F, the governing body of the municipality may make an abatement of prior years' taxes and accrued interest to the applicant as it shall deem just and equitable.
II. Notwithstanding RSA 76:16, I(b), an application pursuant to paragraph I may be made at any time during the year.
III. Nothing in this section shall affect the authority of the governing body of a municipality to grant an abatement pursuant to any other provision of law.
Source.
1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff. Sept. 9, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:20 - Record.

76:20 Record. –
No abatement of a tax is of any effect until recorded in the records of the selectmen. If the selectmen have left a copy of the record of taxes assessed at the office of the town clerk, pursuant to RSA 76:7, then at the time of recording an abatement of a tax the selectmen shall, in writing, notify the town clerk of the abatement, stating the name of the person to whom the tax was assessed, the year of the assessment, the amount of the original assessed valuation, and the amount of the assessed valuation and of the tax abated. The town clerk shall thereupon make a notation, in red ink and above the amount previously recorded as assessed and taxed, of the amount of assessed valuation and of the tax abated against the name of the person to whom the tax was assessed, as it appears upon the inventory record on file in his office.
Source.
GS 53:13. GL 57:14. PS 59:14. PL 64:17. RL 77:17. RSA 76:20. 1965, 71:1. 1983, 157:3, eff. Aug. 8, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 76 - Apportionment, Assessment and Abatement of Taxes › Section 76:20-a - Repealed by 2021, 170:2, eff. Nov. 1, 2022.

76:20-a Repealed by 2021, 170:2, eff. Nov. 1, 2022. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:1 - Rate.

[RSA 77:1 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
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. 2023, 79:85, eff. July 1, 2023.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:2 - Conformity to Laws.

[RSA 77:2 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:3 - Who Taxable.

[RSA 77:3 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:3-a - Limited Liability Company.

[RSA 77:3-a repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:4 - What Taxable.

[RSA 77:4 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:4-g - Dividend.

[RSA 77:4-g repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:5 - Exemptions.

[RSA 77:5 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:6 - Income From Pledged Property.

[RSA 77:6 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:7 - Capital Distribution.

[RSA 77:7 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:8 - Non-taxable Income.

[RSA 77:8 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:9 - Decedents' Estates.

[RSA 77:9 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:10 - Income From Trusts and Foundations.

[RSA 77:10 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:11 - Accumulations.

[RSA 77:11 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:13 - Guardians, Etc.

[RSA 77:13 repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:14-b - Partners and Members.

[RSA 77:14-b repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:14-d - Application of Sections.

[RSA 77:14-d repealed by 2021, 91:99, II, effective January 1, 2025.]
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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77 - Taxation of Incomes › Section 77:17-a - Small Business Corporations, Information Reports.

[RSA 77:17-a repealed by 2021, 91:99, II, effective January 1, 2025.]
77:17-a Small Business Corporations, Information Reports. –
Every small business corporation within this state, the stockholders of which have been elected, or elect, to report their share of the corporation's taxable income upon their individual federal income tax returns, pursuant to federal tax laws and regulations, shall annually on or before May 1, file a list of the names and addresses of all stockholders during the preceding year together with the amount of dividends paid to each with the department of revenue administration. Provided, however, the information report shall not be filed in any year that no such dividends are paid and provided further that stockholders not legally residents in the state of New Hampshire shall not be listed.
Source.
1961, 70:1. 1973, 544:10. 1987, 109:1, eff. July 5, 1987.