New Hampshire Statutes
§ 72:5 — Liability of Husband
New Hampshire·Title V TAXATION·Ch. 72 PERSONS AND PROPERTY LIABLE TO TAXATION·Subdivision Resident Taxes
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
Exemption