New Hampshire Statutes
§ 72:5 — Liability of Husband
New Hampshire § 72:5
JurisdictionNew Hampshire
Title VTAXATION
Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION
SubdivisionResident Taxes
This text of New Hampshire § 72:5 (Liability of Husband) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 72:5 (2026).
Text
A husband shall be liable for the payment of his wife's resident tax if, when it was assessed, they were living together as man and wife.
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Legislative History
1939, 56:1. RL 73:6. RSA 72:5. 1971, 476:3, eff. July 10, 1971.
Nearby Sections
15
§ 72:1
Persons Liable§ 72:1-b
Notice of Exemption§ 72:1-d
Definitions§ 72:10
Limitation§ 72:11
Water Works; Flood Control§ 72:12
Public Utilities§ 72:12-b
Facilities Previously Exempted§ 72:12-c
Exemption§ 72:12-d
ExemptionCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 72:5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/72/72%3A5.