[RSA 77:1 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:1 Rate.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 […]
77:1-a Repealed by 2010, Sp. Sess., 1:53, eff. July 1, 2010. –
[RSA 77:10 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:10 Income From Trusts and Foundations.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 […]
[RSA 77:11 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:11 Accumulations.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 […]
77:12 Repealed by 2012, 286:6, eff. June 27, 2012. –
[RSA 77:13 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:13 Guardians, etc.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. […]
77:14 Repealed by 2009, 144:278, I, eff. July 1, 2009. –
[RSA 77:14-a repealed by 2021, 91:99, II, effective January 1, 2027.] 77:14-a Partnerships and Limited Liability Companies.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 […]
[RSA 77:14-b repealed by 2021, 91:99, II, effective January 1, 2027.] 77:14-b Partners and Members.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 […]
[RSA 77:14-c repealed by 2021, 91:99, II, effective January 1, 2027.] 77:14-c Members of Partnership or Limited Liability Company Outside the State.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 […]
[RSA 77:14-d repealed by 2021, 91:99, II, effective January 1, 2027.] 77:14-d Application of Sections.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 […]
77:15 Repealed by 2009, 144:278, II, eff. July 1, 2009. –
77:16 Repealed by 2009, 144:278, III, eff. July 1, 2009. –
77:17 Repealed by 2009, 144:278, IV, eff. July 1, 2009. –
[RSA 77:17-a repealed by 2021, 91:99, II, effective January 1, 2027.] 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 […]
[RSA 77:18 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:18 Returns and Declarations. – I. Returns of income shall be made to the commissioner of revenue administration on or before the fifteenth day of the fourth month following the expiration of the tax year. The commissioner shall adopt rules pursuant to RSA […]
[RSA 77:18-a repealed by 2021, 91:99, II, effective January 1, 2027.] 77:18-a Fiscal Year Taxpayers’ Returns. – Taxpayers who file a federal income tax return on a fiscal year basis shall file the return required by RSA 77:18 on the same fiscal year, paying the tax due on the fifteenth day of the fourth […]
[RSA 77:18-b repealed by 2021, 91:99, II, effective January 1, 2027.] 77:18-b Extension of Time for Returns. – For good cause, the commissioner may extend the time within which a taxpayer is required to file a return, and if such return is filed during the period of extension no penalty may be imposed for […]
[RSA 77:19 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:19 Inspection. – Returns shall not be open to the inspection of any person except the commissioner of revenue administration and his deputies, assistants and clerks when acting under his authority; provided, that a properly authorized representative of the federal internal revenue bureau […]
[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 […]
