New Hampshire § 72:1 Persons Liable

New Hampshire Statutes

§ 72:1 — Persons Liable

New Hampshire·Title V TAXATION·Ch. 72 PERSONS AND PROPERTY LIABLE TO TAXATION·Subdivision Resident Taxes

On April 1 a tax of $10, to be known as the "resident tax," shall be assessed on every inhabitant of the state from 18 to 65 years of age whether a citizen of the United States or an alien, except assisted persons, insane persons, the surviving spouse of any veteran who served in the armed forces of the United States in any wars, conflicts or armed conflicts in which it has been engaged, the surviving spouse of any citizen who served in the armed forces of any country allied with the United States in any of the wars, conflicts or armed conflicts as defined in RSA 72:28 and RSA 72:32, and others exempt by special provisions of law. The exception provided for a surviving spouse under this section shall be in the form of a tax credit to be deducted from the surviving spouse's tax bill. Any pe

Free access — add to your briefcase to read the full text and ask questions with AI

On April 1 a tax of $10, to be known as the "resident tax," shall be assessed on every inhabitant of the state from 18 to 65 years of age whether a citizen of the United States or an alien, except assisted persons, insane persons, the surviving spouse of any veteran who served in the armed forces of the United States in any wars, conflicts or armed conflicts in which it has been engaged, the surviving spouse of any citizen who served in the armed forces of any country allied with the United States in any of the wars, conflicts or armed conflicts as defined in RSA 72:28 and RSA 72:32, and others exempt by special provisions of law. The exception provided for a surviving spouse under this section shall be in the form of a tax credit to be deducted from the surviving spouse's tax bill. Any person, unless otherwise exempted by this section, who becomes an inhabitant of the state after April 1 and prior to December 1 of any year shall be assessed the resident tax.

New Hampshire § 72:1 (Persons Liable) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

RS 39:1. CS 41:1. GS 49:1. GL 53:1. PS 55:1. 1913, 82:1. 1919, 91:1. 1919 ex, 4:1. 1923, 69:1. 1925, 32:1. PL 60:1. RL 73:1. 1944, 5:1. 1949, 291:1. 1951, 9:1. RSA 72:1. 1967, 206:1. 1970, 52:1. 1971, 476:1. 1973, 72:4; 486:1. 1979, 257:1. 1981, 546:1. 1983, 234:1. 1985, 380:48. 1991, 70:2. 1993, 73:1, eff. June 22, 1993.