77:1 Rate
77:2 Conformity to Laws
77:3 Who Taxable
77:3-a Limited Liability Company
77:4 What Taxable
77:4-b Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable
77:4-c Sale or Exchange of Transferable Shares Not Taxable
77:4-d Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts
77:4-e Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable
77:4-g Dividend
77:4-h Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable
77:5 Exemptions
77:5-a Married Taxpayers; Joint Returns
77:6 Income From Pledged Property
77:7 Capital Distribution
77:8 Non-taxable Income
77:9 Decedents’ Estates
77:10 Income From Trusts and Foundations
77:11 Accumulations
77:13 Guardians, Etc
77:14-a Partnerships and Limited Liability Companies
77:14-b Partners and Members
77:14-c Members of Partnership or Limited Liability Company Outside the State
77:14-d Application of Sections
77:17-a Small Business Corporations, Information Reports
77:18 Returns and Declarations
77:18-a Fiscal Year Taxpayers’ Returns
77:18-b Extension of Time for Returns
77:19 Inspection
77:20 Information as to Filing of Returns
77:21-b Interest
77:22 Warrants, Collection
77:23 To Whom Payable
77:24 Reassessment by Department of Revenue Administration
77:24-b Corrections
77:30 Penalty; Fraudulent or Incorrect Return
77:33 Expenses of Administration
77:35 Questions of Law
77:36 Disposal of Papers
77:37 Taxpayer Records
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Terms Used In New Hampshire Revised Statutes > Chapter 77 - Taxation of Incomes

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
  • Grantor: The person who establishes a trust and places property into it.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
  • Trustee: A person or institution holding and administering property in trust.
  • United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4