New Hampshire Revised Statutes 72:31 – Husband and Wife
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Terms Used In New Hampshire Revised Statutes 72:31
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
A husband and wife, each qualifying for a tax credit, shall each be granted a tax credit upon their residential real estate as provided under N.H. Rev. Stat. § 72:28, I or II, or N.H. Rev. Stat. § 72:28-b.