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.