Law

RSA 77 Taxation of Incomes

New Hampshire · 77 · statute

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Contents: 64 provisions
  1. 77:1 Rate.
  2. 77:1-a Repealed by 2010, Sp. Sess., 1:53, eff. July 1, 2010.
  3. 77:2 Conformity to Laws.
  4. 77:3 Who Taxable.
  5. 77:3-a Limited Liability Company.
  6. 77:4 What Taxable.
  7. 77:4-a Repealed by 1995, 188:5, I, eff. June 12, 1995.
  8. 77:4-b Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable.
  9. 77:4-c Sale or Exchange of Transferable Shares Not Taxable.
  10. 77:4-d Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts.
  11. 77:4-e Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable.
  12. 77:4-f Repealed by 2004, 143:8, II, eff. May 24, 2004.
  13. 77:4-g Dividend.
  14. 77:4-h Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable.
  15. 77:5 Exemptions.
  16. 77:5-a Married Taxpayers; Joint Returns.
  17. 77:6 Income From Pledged Property.
  18. 77:7 Capital Distribution.
  19. 77:8 Non-taxable Income.
  20. 77:9 Decedents' Estates.
  21. 77:10 Income From Trusts and Foundations.
  22. 77:11 Accumulations.
  23. 77:12 Repealed by 2012, 286:6, eff. June 27, 2012.
  24. 77:13 Guardians, Etc.
  25. 77:14 Repealed by 2009, 144:278, I, eff. July 1, 2009.
  26. 77:14-a Partnerships and Limited Liability Companies.
  27. 77:14-b Partners and Members.
  28. 77:14-c Members of Partnership or Limited Liability Company Outside the State.
  29. 77:14-d Application of Sections.
  30. 77:15 Repealed by 2009, 144:278, II, eff. July 1, 2009.
  31. 77:16 Repealed by 2009, 144:278, III, eff. July 1, 2009.
  32. 77:17 Repealed by 2009, 144:278, IV, eff. July 1, 2009.
  33. 77:17-a Small Business Corporations, Information Reports.
  34. 77:18 Returns and Declarations.
  35. 77:18-a Fiscal Year Taxpayers' Returns.
  36. 77:18-b Extension of Time for Returns.
  37. 77:19 Inspection.
  38. 77:20 Information as to Filing of Returns.
  39. 77:21 Repealed by 1983, 469:96, eff. Dec. 31, 1983.
  40. 77:21-a Repealed by 1991, 163:43, II, eff. May 27, 1991.
  41. 77:21-b Interest.
  42. 77:22 Warrants, Collection.
  43. 77:22-a Repealed by 1991, 163:43, III, eff. May 27, 1991.
  44. 77:23 To Whom Payable.
  45. 77:24 Reassessment by Department of Revenue Administration.
  46. 77:24-a Repealed by 1991, 163:43, IV, eff. May 27, 1991.
  47. 77:24-b Corrections.
  48. 77:25 Repealed by 1991, 163:43, V, eff. May 27, 1991.
  49. 77:25-a Repealed by 1975, 439:34, II, eff. July 1, 1975.
  50. 77:26 Repealed by 1973, 544:19, eff. Sept. 1, 1973.
  51. 77:27 Repealed by 1991, 163:43, VI, eff. May 27, 1991.
  52. 77:27-a Repealed by 1991, 163:43, VII, eff. May 27, 1991.
  53. 77:28 Repealed by 1975, 439:34, III, eff. July 1, 1975.
  54. 77:29 Repealed by 1975, 439:34, III-a, eff. July 1, 1975.
  55. 77:30 Penalty; Fraudulent or Incorrect Return.
  56. 77:30-a Repealed by 1989, 50:16, I, eff. June 18, 1989.
  57. 77:31 Repealed by 1975, 439:34, IV, eff. July 1, 1975.
  58. 77:32 Repealed by 1975, 439:34, V, eff. July 1, 1975.
  59. 77:33 Expenses of Administration.
  60. 77:34 Repealed by 1983, 469:52, I, eff. July 1, 1983.
  61. 77:35 Questions of Law.
  62. 77:36 Disposal of Papers.
  63. 77:37 Taxpayer Records.
  64. 77:38 to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011.

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No one has proposed a change to this act yet.

64 provisions

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.

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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 such taxes as are provided by law for his collection of taxes on personal estate. Source. 1923, 65:15. PL 65:23. RL 78:24. RSA 77:22. 1973, 544:8, eff. Sept. 1, 1973.

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77:22-a Repealed by 1991, 163:43, III, eff. May 27, 1991.

Repealed by 1991, 163:43, III, eff. May 27, 1991.

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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.

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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 the actual tax due. The department shall notify the taxpayer of any corrections made. If the department of revenue administration determines a deficiency, the amount of said deficiency and interest as prescribed in RSA 21-J:28 shall be forwarded by the taxpayer to the department of revenue administration within 15 days from the date of the required notice. If the reassessment results in a determination of overpayment, the amount of the excess shall be repaid to the taxpayer in the manner provided by RSA 21-J:28-a. All assessments made under this section shall be subject to the same right of appeal as provided in RSA 21-J:28-b, and nothing contained in this section shall be construed to limit the power of the commissioner of revenue administration to make a later assessment under RSA 21-J:29 and to seek penalties for fraudulent returns as provided by RSA 77:30. Source. 1950, 5, part 8:15. RSA 77:24. 1973, 544:11, IV. 1975, 439:24. 1981, 314:9; 465:2. 1982, 42:96. 1983, 441:2. 1985, 204:9. 1991, 163:14, eff. May 27, 1991.

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77:24-a Repealed by 1991, 163:43, IV, eff. May 27, 1991.

Repealed by 1991, 163:43, IV, eff. May 27, 1991.

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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 for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer has received notice that such change has been finally determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months after the filing of the report. Source. 1981, 314:10. 1995, 45:2, eff. July 2, 1995.

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77:25 Repealed by 1991, 163:43, V, eff. May 27, 1991.

Repealed by 1991, 163:43, V, eff. May 27, 1991.

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77:25-a Repealed by 1975, 439:34, II, eff. July 1, 1975.

Repealed by 1975, 439:34, II, eff. July 1, 1975.

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77:26 Repealed by 1973, 544:19, eff. Sept. 1, 1973.

Repealed by 1973, 544:19, eff. Sept. 1, 1973.

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77:27 Repealed by 1991, 163:43, VI, eff. May 27, 1991.

Repealed by 1991, 163:43, VI, eff. May 27, 1991.

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77:27-a Repealed by 1991, 163:43, VII, eff. May 27, 1991.

Repealed by 1991, 163:43, VII, eff. May 27, 1991.

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77:28 Repealed by 1975, 439:34, III, eff. July 1, 1975.

Repealed by 1975, 439:34, III, eff. July 1, 1975.

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77:29 Repealed by 1975, 439:34, III-a, eff. July 1, 1975.

Repealed by 1975, 439:34, III-a, eff. July 1, 1975.

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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 any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall apply to the return. III. [Repealed.] Source. 1923, 65:22. PL 65:33. RL 78:34. RSA 77:30. 1973, 528:19; 544:8. 1986, 197:2. 1989, 61:1. 1991, 163:15, 43, VIII, eff. May 27, 1991.

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77:30-a Repealed by 1989, 50:16, I, eff. June 18, 1989.

Repealed by 1989, 50:16, I, eff. June 18, 1989.

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77:31 Repealed by 1975, 439:34, IV, eff. July 1, 1975.

Repealed by 1975, 439:34, IV, eff. July 1, 1975.

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77:32 Repealed by 1975, 439:34, V, eff. July 1, 1975.

Repealed by 1975, 439:34, V, eff. July 1, 1975.

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77:33 Expenses of Administration.

The expense of administration of this chapter shall be paid out of said taxes. Source. 1923, 65:29. PL 65:29. RL 78:30.

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77:34 Repealed by 1983, 469:52, I, eff. July 1, 1983.

Repealed by 1983, 469:52, I, eff. July 1, 1983.

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77:35 Questions of Law.

The board of tax and land appeals may, at any time, reserve, certify and transfer to the supreme court for decision any question of law which may arise in connection with the administration of this chapter. Source. 1923, 65:23. PL 65:35. RL 78:35. RSA 77:35. 1973, 544:13, eff. Sept. 1, 1973.

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77:36 Disposal of Papers.

The commissioner of revenue administration may destroy any tax returns on file in the department of revenue administration for more than 4 years which, in his opinion, are no longer of any value to the state. Source. 1929, 108:2. RL 78:20.

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77:37 Taxpayer Records.

I. Every taxpayer shall: (a) Keep such records as may be necessary to determine the amount of its liability under this chapter. (b) Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined. (c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times. II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39. Source. 2007, 152:1, eff. Aug. 17, 2007.

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77:38 to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011.

to 77:50 Repealed by 2011, 47:1, II, eff. May 23, 2011.

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