[RSA 77:20 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:20 Information as to Filing of Returns. – The commissioner of revenue administration shall on the request of any inhabitant of the state, state the fact whether or not any person has filed an income tax return for the current or any prior […]
77:21 Repealed by 1983, 469:96, eff. Dec. 31, 1983. –
77:21-a Repealed by 1991, 163:43, II, eff. May 27, 1991. –
[RSA 77:21-b repealed by 2021, 91:99, II, effective January 1, 2027.] 77:21-b Interest. – Any taxpayer who fails to make payment with a return when due shall be subject to interest computed as prescribed in RSA 21-J:28. Source. 1985, 414:5. 1988, 23:3, eff. Mar. 16, 1988.
[RSA 77:22 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:22 Warrants, Collection. – The commissioner of revenue administration may issue a warrant for the collection of any overdue tax to the tax collector of any town or city, which shall have the same remedies and the same fees for the collection of […]
77:22-a Repealed by 1991, 163:43, III, eff. May 27, 1991. –
[RSA 77:23 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:23 To Whom Payable. – All taxes assessed hereunder shall be paid to the commissioner of revenue administration by the taxpayer. Source. 1923, 65:16. PL 65:24. RL 78:25. 1950, 5, part 8:11. RSA 77:23. 1973, 544:8, eff. Sept. 1, 1973.
[RSA 77:24 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:24 Reassessment by Department of Revenue Administration. – The department of revenue administration shall reassess the amount of the tax in every case in which it appears in the examination of the returns that the amount paid is either higher or lower than […]
77:24-a Repealed by 1991, 163:43, IV, eff. May 27, 1991. –
[RSA 77:24-b repealed by 2021, 91:99, II, effective January 1, 2027.] 77:24-b Corrections. – Each taxpayer shall report to the commissioner of revenue administration any change in the amount of the taxpayer’s income as defined by RSA 77:4 as finally determined by the United States Internal Revenue Service with respect to any beneficial interest […]
77:25 Repealed by 1991, 163:43, V, eff. May 27, 1991. –
77:25-a Repealed by 1975, 439:34, II, eff. July 1, 1975. –
77:26 Repealed by 1973, 544:19, eff. Sept. 1, 1973. –
77:27 Repealed by 1991, 163:43, VI, eff. May 27, 1991. –
77:27-a Repealed by 1991, 163:43, VII, eff. May 27, 1991. –
77:28 Repealed by 1975, 439:34, III, eff. July 1, 1975. –
77:29 Repealed by 1975, 439:34, III-a, eff. July 1, 1975. –
[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 […]
[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, […]
[RSA 77:30 repealed by 2021, 91:99, II, effective January 1, 2027.] 77:30 Penalty; Fraudulent or Incorrect Return. – I. [Repealed.] II. For purposes of the application of RSA 21-J:31 to this chapter, if a return is not filed when due and the failure to file a return when due is not a violation of […]
